Methods of payment and filing Form 200
Skip information indexPresentation of model 200 of 2023 with entry through NRC
If the result of the declaration is positive and you do not opt for direct debit or for total or partial recognition of the debt, you must make the deposit and include the NRC (number of proof of the operation) in the field available in window "Formalize Deposit / Refund" .
To select the form of income, once the declaration is validated without errors, press the "Submit declaration" button. Next, in the "Select the type of Declaration" drop-down menu, choose the option "To enter" .
The field "Reference Number: is enabled NRC " to include proof of payment once the payment has been made. It is a 22-digit code that can start with 200 or 206 depending on the characters selected at the beginning of the declaration.
You can also obtain the NRC at the moment using the "Make payment (get NRC )" option.
This action links to the AEAT payment gateway, first select the payment method, whether by account debit or card.
In the next window, the data for the fiscal year, period, NIF of the declarant and amount will be automatically transferred from the declaration. Complete the IBAN and press "Submit" to make the payment.
You can access the link "See member entities and service hours" to check if your Banking Entity is a collaborator with AEAT and accepts the payment of the tax.
If the previous year you used an account to make the payment, the application gives you the option to use that same IBAN by checking the corresponding box.
Once the payment has been made, you will see on the screen the proof of the operation and the NRC obtained by the banking entity, which must be included in the declaration to make the presentation.
In addition to using the link available in form 200, you can also access the AEAT payment gateway available in the "Pay, defer and consult debts" section of the Electronic Office.
You can also manually include the NRC if you have previously contacted your Banking Entity providing all the data related to the model you want to present. You do not need to provide any form but only the data used to generate the NRC :
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NIF of the taxpayer or the parent company or group head entity
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Period to which the declaration corresponds = 0A
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Model and fiscal year:
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Corporate Tax = model 200. Fiscal exercise: 2023.
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Tax on Non-Resident Companies (permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory) = model 206. Fiscal exercise: 2023.
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Self-assessment type = "I", Income
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Exact amount of income in euros
Note: if on the first page of the declaration (Characters of the declaration) you have marked box 00021 (permanent establishment) and box 00046 (Entity under income attribution regime incorporated abroad with presence in Spanish territory) the banking entity must generate the NRC for model 206 and not for model 200.
Once the payment has been made and the NRC has been moved to the appropriate field, you can submit the return by pressing the "Sign and Submit" button.
If there are no errors that you need to correct, a signature and shipping confirmation notice will appear. If you wish to consult pending notices, click "Cancel". To continue with the presentation click "Continue".
To finish the process, check "Agree" and press "Sign and Send".
If the submission has been made correctly, a response page will be displayed with the secure verification code ( CSV ) and the PDF with the proof of the presentation and copy of the declaration.