Self-assessment of the equity benefit for the conversion of assets Form 221
Form 221 "Public charges for converting deferred tax assets into credit payable to the Tax Agency" is filed online with electronic certificate. An online form is available to fill in.The receipt number for filing form 221 will be included in the relevant field on page 21 - "Presentation of previous documentation at the e-Office" for form 200, whenever required to fill in the rest of the return.
In the "Identification" section, enter the taxpayer’s tax code, Company name and Group no. (if applicable).You can view the format for entering the group number by placing your mouse over the information icon symbol.
In the "Accrual" section, enter the tax period start and end, the financial year and type of financial year boxes will be automatically filled in depending on what you enter.The date format will be DD/MM/YYYY;however, you can select the date from the calendar enabled next to it.The "Type of financial year" box will show 1, 2 or 3 according to the following detail:
12-month financial year, coinciding with the calendar year.
12-month financial year, not coinciding with the calendar year.
Financial year of less than 12 months.
Fill in the details of the tax return and check if it contains any warnings or errors by clicking on the "Validate return" button at the bottom, the "Errors and warnings" tab will appear with the warnings or errors detected.Remember that notices provide relevant information that should be considered, but do not prevent the return from being filed.If the tax return contains errors, these must be corrected.
If the declaration contains no errors, the message "No errors" shall be displayed.
To file the return click on "Formalise Income / Refund".
If the result gives rise to tax payable, and you do not pay by direct debit, you must first obtain the CRN and then submit the self-assessment.NRCs are Complete Reference Numbers, 22-character codes provided by the banks that serve as receipt of payment.If you have saved your NRC in a file, click "Read NRC from file".If you have not yet made the payment, you can link to the Tax Agency tax payment gateway from the button "Make payment (Obtain CRN)".
If you select "Direct debit of the amount to be paid", you will only need to enter the IBAN code of the account with which you want to pay by direct debit.However, you have the option to apply for full debt recognition or partial payment and processing the remaining amount as debt.In this case, you must obtain the CRN receipt of partial payment and indicate the amount recognised as debt.
This form also has the option of payment by transfer to an account opened at a credit institution that IS NOT A COLLABORATOR in the collection of taxes from the AEAT.To access this option, select "Acknowledgement of debt and payment by transfer".Payment will be considered to have been made on the date on which the transfer is received by the Tax Agency.
Finally, click on "Sign and Send" to proceed with the submission of the declaration.
A window with the information of the encrypted return and details of the presenter and the declarer will appear.Marca la casilla "Conforme" y pulsa "Firmar y Enviar" para finalizar la presentación.
Finally, if everything is correct, you will receive the reply page with the message "Your tax return was filed successfully” and with an embedded PDF, containing a first page with filing information (record entry number, Secure Verification Code, receipt number, date and time of filing and details of the filer). The following pages contain a complete copy of the tax return.The voucher number, which will begin with 221, will be the number you must enter on page 21 of the WEB 2021 Companies form.
In the cases with acknowledgement of debt, on the reply sheet of successful returns, a link will be displayed to which to submit the deferral or compensation request.Click "Process debt".Subsequently, the settlement details will appear with the debtor details and the settlement code.Choose between one of the options available.defer, clear or pay.