Online filing of Form 220

Filing of form 220 with direct debit

In the case of tax groups whose tax period has ended on 31 December 2021, the parent companies or group head entities may use as a means of payment of the tax debts resulting from the tax return, direct debit at the deposit entity that acts as a collaborator in the collection management (Bank, Savings Bank or Credit Cooperative), located in Spanish territory, in which the account in which the payment is direct debited is opened in their name.

The presentation with direct debit can be made from 1 July to 20 July 2022, both inclusive.

La Agencia Tributaria comunicará la orden de domiciliación bancaria a la Entidad Colaboradora señalada, la cual procederá a cargar en cuenta el importe domiciliado en la fecha en la que se le indique, que coincidirá con el último día de pago en periodo voluntario.

Los pagos se entienden realizados en la fecha de cargo en cuenta de las domiciliaciones, considerándose justificante del ingreso realizado el que a tal efecto expida la entidad de depósito.

Las personas o entidades autorizadas a presentar por vía electrónica declaraciones en representación de terceras personas también podrán, por esta vía, dar traslado de las órdenes de domiciliación que previamente les hayan comunicado los terceros a los que representan.

Access to the form for filing form 220 requires an electronic certificate.Note that after clicking "Apply" it will not be possible to modify the NIF, name, accounting status, or tax period.From this same initial window you can load or import the tax return:

• The "Load" button allows you to retrieve data from a previous saved session.

• The button "Import" allows you to incorporate a file with extension .220 from a return previously generated with the form using the "Export" button or a file generated from a programme outside the Tax Agency, as long as its structure conforms to the record design published for the form.Note that once the form is loaded you will no longer be able to use the "Import" option.

After clicking on "Apply", a warning message appears informing that "it will NOT be possible to modify at a later date" the data relating to the VAT number, name, accounting status and tax period, once these data have been accepted.If the above is correct, click "Yes".Otherwise, press "No".

You will then be taken to the form to fill it in.At the top are tabs to organise the different sections for easy navigation through the form.As indicated in the options above, the relevant tabs for your declaration will be activated.

The first tab, "Index", provides access to the different sections of the declaration.

You can also browse the pages of the declaration.The "Common" tab contains the pages common to the different types of declarations.You can hide them by checking the option "Hide common tabs".

On some pages you will find a button panel from which you can register, deregister and browse through the registers.To register a record, click on the "New record" icon identified by a white sheet with a green "+" sign.Then, select the type of activity for that record from the drop-down menu.

When the tax return is completed, check the result of the tax return.

At the bottom of the form you will find buttons with the form’s functionalities.You can import form 200 data from a previously generated file.To do this, go to the "Import from 200" menu available at the bottom of the form and select the .200 file containing the data you want to move to form 220.

Then, to validate the content of the tax return, click the "Validate" button.The errors and warnings detected in the tax return will be displayed in the "Errors" tab, with a "Go to error" or "Go to warning" button to correct them.

The "Save" button saves the tax return data to the server and allows you to retrieve it at any time from the "Load" option.

In addition, if before filing the tax return you want to obtain a draft to check the data, you can use the tool "Draft" and generate a PDF which is not valid for filing with the tax return.The draft will be displayed on the screen;however, from "click here to download the pdf" you can download it to your computer.Please note that for the correct display of the draft you need a viewer for PDF.We recommend the latest version compatible with your operating system.

To return to the declaration click on "Back to declaration" and to register a new declaration click on "New declaration".

If the validation of the declaration is correct, you can proceed to file by clicking on the button "Formalizar Ingreso/ Devolución" located at the bottom.If the declaration 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, which will have the name NIF of the declarant and the extension .220.To retrieve the tax return, use the "Import" option from the initial data capture window.

In the section "Select the type of return", choose the form of payment and/or filing "Direct debit of the amount to be paid" and enter the code IBAN of the account where you wish to direct debit the payment.Then click on "Sign and Send" to continue with the submission of the declaration.

If warnings were found when validating the return, although they do not prevent you from filing the return, they will be reported in a pop-up window.Click "Continue" to file the return or "Cancel" to review the notices.

In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.You can continue with the filing of the tax return by clicking "Sign and Send".

The result of a correctly submitted return will always be a page replying with a text: "Your submission was successful", with an embedded PDF whose first page contains information concerning the submission (registry entry number, Secure Verification Code, receipt number, date and time of submission and details on the submitter). The following pages contain a complete copy of the return.