Electronic presentation of model 220
Skip information indexPresentation of model 220 with direct debit
In the case of tax groups whose tax period has ended on December 31, 2023, the dominant companies or group head entities may use direct debit in the depository entity as a means of payment of the tax debts resulting from the declaration. acts as a collaborator in the collection management (Bank, Savings Bank or Credit Union), located in Spanish territory, in which the account in which the payment is direct debited is open in its name. An account opened abroad ( EU /SEPA) may also be selected for direct debit.
Presentation with direct debit can be made from July 1 to July 22, 2024, both inclusive.
The Tax Agency will communicate the direct debit order to the designated Collaborating Entity, which will proceed to charge the account with the direct debit on the date indicated, which will coincide with the last payment day in the voluntary period.
Payments are deemed to have been made on the date the direct debits are debited from the account, and proof of the payment made is considered to be the one issued for this purpose by the depository institution.
Persons or entities authorized to submit statements electronically on behalf of third parties may also, by this means, transfer the direct debit orders that have previously been communicated to them by the third parties they represent.
Access to the form for the presentation of form 220 requires electronic certificate or Cl@ve Mobile (only natural persons). Keep in mind that after clicking "Apply" it will not be possible to modify the NIF , name, accounting status or the tax period.
From the initial window you can import the declaration or register a new one by clicking "Accept":
The "Import" button allows you to incorporate a file with a .220 extension from a declaration previously generated with the form using the "Export" button or a file generated from a program outside the Tax Agency , as long as its structure conforms to the published record layout for the model. Please note that once the form is loaded you will no longer be able to use the "Import" option.
If you press "Accept" and it is the first time you access it, it will be indicated that there are no returns submitted or sessions saved for the NIF of the declarant, allowing you to access the form by clicking "New declaration", however, if it is not the first time you access and you have been working with the declaration you can recover the data completed and stored on the server using the "Continue" button, however you can also register a new statement.
To register a new declaration you must indicate the type of group, mark or not other characters and indicate the tax period.
After clicking "Apply" a warning message appears informing you that "The data related to NIF , name, accounting status and tax period cannot be modified later, once accepted these data. If what is indicated is correct, press "Yes". Otherwise, press "No."
Next, you will access the form to complete. At the top there are tabs to organize the different sections and thus navigate the form easily. As indicated in the previous windows, the relevant tabs in your return will be activated.
From the first tab, "Index" , access to the different sections of the declaration is located.
You can also browse the pages of the declaration. In the "Common" tab you will find the common pages for the different types of declarations. By default the "Hide common tabs" box is checked; if you want to view them you must have this box unchecked.
On some pages you will find a button from which you can register, unsubscribe and navigate between records. To register a record, click on the "New record" icon identified by a blank page with a green "+" sign. Then, fill in the rest of the information.
Once you have completed the declaration, check the result from the Deposit/Return page.
At the top of the form are the buttons with its functionalities. If you wish, you can import the model 200 data from a file that you had previously generated. To do this, access the "Import mod. 200" menu and in the pop-up window click on "Import files", select the .200 file that contains the data you want to transfer to the 220 model, then mark the NIF that you want to load and press "Load data", to load the data on pages 2 and 7A.
Next, to validate the content of the declaration, click the "Validate" button. The "Errors" tab will display the errors and warnings detected in the declaration, with a "Go to Error" or "Go to Notice" button to correct them.
Using the "Save" button, the declaration data will be saved on the server and you will be able to recover it by accessing the form again by clicking "Continue" in the following window of identification data.
Additionally, if before submitting the return you want to obtain a draft to review the data, you have the tool " Preview " that generates a PDF no valid for presentation with the declaration. The draft is displayed on the screen; However, from "You can click here to download the pdf " you can download it to your computer. Keep in mind that for the correct visualization of the draft you need a PDF viewer. We recommend the latest version compatible with your operating system.
To return to the declaration click on "Return to declaration".
If the validation of the declaration is correct, you can proceed with the submission by pressing the "Submit declaration" button located at the header of the form. If it is validated correctly (without errors) you will obtain a file in BOE format from the "Export" option. You will be able to choose the path to save the file that will have the name NIF of the declarant, fiscal year, period and the extension .220. To recover the declaration, use the "Import" option from the identification data start window.
In the "Select the type of declaration" section, choose the form of payment and/or presentation "Direct debit of the amount to be deposited" and enter the code IBAN of the account where you wish to direct debit the payment, It can be an account opened in Spain or an account opened abroad ( EU /SEPA). Then press "Submit return" to continue filing the return.
If notices have been found when validating the declaration, which do not prevent you from submitting the declaration, it will be reported in a pop-up window. Press "Continue" to file the return or "Cancel" to review the notices.
In the new window, check the "Compliant" box to confirm the filing of the return. The content of the declaration will be displayed encoded in the text box. You can continue with the presentation of the declaration by clicking "Sign and Send".
The result of a successful submission will in any case be the response page on which it appears "Your submission has been made successfully" with an embedded PDF containing a first sheet with the information of the presentation (registration entry number, 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.