Fiscal year 2018

Web COMPANIES on behalf of the 2018 financial year

For the processing of Form 200 for 2018, the WEBSITE service has been developed in different versions, depending on the type of access that is carried out.

The link "Tax return processing service 2018 (WEB companies)" available on the procedures page of Form 200 in the E-Office, "Filing tax returns for previous years," will be used by the declarant who accesses the taxpayer on his/her own behalf with his/her electronic certificate.

Select the electronic certificate to identify yourself and click "OK."

Once the electronic certificate has been selected, the first window that appears in WEB Companies allows you to register a new tax return or import a file from form 200 that is adjusted to the current registration design.

In addition to these two options, the start window may also display:

• If a previous session of the WEBSITE Company is detected for that declarant, the option of "Continue" is provided with this declaration. No file needs to be selected since the last tax return is saved in the cloud.

  

• If it is detected that there is already a tax return filed for that NIF, the "Modify tax return" button appears, which addresses the tax return character page and recovers the tax return filed in order to file a supplementary tax return.

  

If you generate a new tax return, the first page you access is the one for "Characters of the tax return", which conditions the rest of filling in form 200 and which, once accepted, cannot be modified. Please note that depending on the type of Tax ID indicated, different boxes in this window may appear already marked or blocked.

Check the boxes regarding the type of entity and applicable regulations. Then, go down to the end of the page and indicate the start and end dates of the tax period of the declaring Entity. Finally, click on the "Apply" button.

Next, in a new window, the boxes corresponding to the account status will be marked.

Before accessing the tax return, a new window allows you to import an XML file to add accounting data. Click on the "Choose XML file )" button to choose your file or "Continue regardless of accounting data" to continue filling in the tax return.

If the XML file does not contain errors and the data it contains are compatible with those that have been established in the record of characters and account status in the tax return registration, the button "Continue with the import of accounting data" will be shown. It should be taken into account that this import is optional and automatic for information relating to the balance sheet, the income statement and the statement of changes in the net assets. It may be carried out for entities subject to the Bank of Spain accounting standards, insurance companies, collective investment institutions, reciprocal guarantee companies, and those not subject to specific regulations.

Then, form 200 will be filled in from the "Characters of the tax return" page, although no changes can be made to it, unless a new tax return is generated.

To find the different pages of the tax return, you can use the "Sections" button on the top bar or the arrows to navigate between its pages.

When completing the tax return, you can check whether it exceeds the validations by clicking on the "Validate tax return" button. A yellow box will be displayed just below the bar with the warnings, warnings and errors detected. Errors must be corrected in order to file the tax return, while warnings and notifications allow the delivery to continue, although it is always necessary to review them. If these are warnings, they report a possible error or omission, warning that they may be required to rectify them by a request from the Tax Administration. To facilitate correction, along with the description, you will have the corresponding link that addresses you directly to the related box or section.

The message "There are no errors" with a green check indicates that the tax return can be filed.

To continue later with the tax return, it is recommended to save the completed data from the "Save" button. This option does not validate the data so it can be used at any time. The tax return is stored on the Tax Agency servers and the saved session can be retrieved when you log in to the WEBSITE again.

Another alternative to keep the data from the tax return is to save the file with the tax return adjusted to the registry design from the "Export" option. In this case, it is required that the validation be correct and choose the location at the premises where the file will be kept. 200 that is generated.

In addition, WEB Companies allows a draft tax return to be obtained in PDF in order to review the data on paper, taking into account that it cannot be used for filing, as indicated by the printed water mark.

Before sending the tax return, you must check the type of tax return selected on the last page of the refund or deposit.

Finally, click on "Sign and Send" to complete the presentation. The "Dialogue Signature" window will be displayed, check the "OK" box and then "Sign and Send." The tax return is filed and a PDF document is generated on the screen with a copy of it.