Equity benefit for asset conversion self-assessment - Form 221
Form 221 "Equity benefit for conversion of deferred tax assets into credit payable to the Tax Administration" is submitted electronically with an electronic certificate, providing an online form for completion. The receipt number for the presentation of form 221 will be included in the corresponding field on page 21 - " Presentation of prior documentation in the electronic office " of form 200, provided that the rest of the completion of the declaration requires it.
In the "Identification" section, complete the NIF of the taxpayer, company name and group number (if applicable). You can check the format in which the group number must be entered by placing the mouse over the information icon symbol.
In the "Accrual" section, indicate the beginning and closing tax period. Depending on what is completed in these boxes, the fiscal year and type of fiscal year will be self-completed. The date format will be DD / MM / YYYY ; However, you can select the date from the calendar enabled next to you. In the "Type of exercise" box, 1, 2 or 3 will be reflected according to the following detail:
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Economic year lasting 12 months, coinciding with the calendar year.
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Financial year of 12 months duration, which does not coincide with the calendar year.
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Financial year lasting less than 12 months.
Fill in the tax settlement data and check if it contains warnings or errors by pressing the "Validate declaration" button at the bottom, the "Errors and warnings" tab will appear with the warnings or errors detected. Remember that the notices provide relevant information that should be considered but do not prevent the filing of the declaration. If the declaration contains errors, these must be corrected.
If the declaration does not contain errors, the message "There are no errors" will appear.
To submit the return, click on "Formalize Deposit / Return".
If the result is to be deposited and you do not domiciliate the deposit, you must first obtain the NRC and then submit the self-assessment. The NRC is the Complete Reference Number, a 22-character code provided by banking entities and which serves as proof of payment. If you have NRC saved in a file, click on "Read NRC from file". If you have not yet made the payment, you can link to the tax payment gateway of the AEAT from the "Make payment (get NRC ) button. ".
If you select "Direct debit of the amount to be deposited" you will only need to enter the code IBAN of the account where you want to direct debit the payment. However, you have the option of requesting full recognition of the debt or making a partial deposit and processing the remaining amount as debt. In this case you must obtain NRC proof of the partial payment made and indicate the amount recognized as debt.
This model also has the option of payment by transfer into an account opened in a credit institution that IS NOT A COLLABORATOR in the collection of taxes from the AEAT . To access this option, select "Debt recognition and payment by transfer". The payment will be considered made on the date on which the transfer is received by AEAT .
Finally, click on "Sign and Send" to proceed with filing the return.
A window will appear with the coded return information and the filer and filer details. Check the "Agree" box and press "Sign and Send" to finish the presentation.
If everything is correct, you will get the answer sheet that says "Your presentation has been successfully completed" and an embedded PDF that contains a first sheet with the presentation information (number registration entry, Secure Verification Code, receipt number, day and time of presentation and details of the presenter) and, on the subsequent pages, the complete copy of the declaration. The receipt number, which will begin with 221, will be the one you must enter on page 21 of the 2022 WEB Companies form.
In cases in which there is acknowledgment of debt, a link will be displayed on the successful submission response sheet to submit the deferral or request for compensation. Press "Process debt". The details of the settlement will then appear with the debtor's data and the settlement key. You must choose between one of the available options: defer, compensate or pay.