Online filing of Form 220

Submission of form 220 with acknowledgement of debt

If the result of your Form 220 return is a deposit and it is filed with a request for recognition of the debt by offsetting, deferral, payment by transfer, delivery of Spanish Historical Heritage assets or impossibility of payment, you must first file the return and then process the debt with the settlement code generated when filing the return.In the case of payment by bank transfer, the instructions shown in the submission process shall be followed.

You can process the recognition of the amount of the debt in whole or in part, but in either case, if the result is positive, you must select one of the payment options in the tax return that is not direct debit.

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 previously saved session.

• The button "Import” enables you to add a file with extension .220 of a previously generated tax return with the form using the "Export" button or made from a program external to the Tax Agency, provided that its structure is published in the logical registration design 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".

After applying and accepting the data, you will access 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.

From the first tab, "Index", you will find 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.

At the bottom of the form you will find buttons with the form’s functionalities.If you wish, you can import the Model 200 data from a file that you have previously generated.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.

To find out the result of the declaration, go to the last page ("Payment/Return page") to check the amount.

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" to 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".

Once you have completed the declaration, click on the "Validate" button to correct any errors.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.

To continue with the presentation, click "Formalise Deposit / Return".If the declaration is validated correctly (without errors), from this same window, you will be able to obtain a file in BOE format from the option "Export".You will be able to choose the path where you wish 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.

If the result is a deposit, select in the section "Select the type of declaration" the payment method of your choice.You can also apply for recognition of the debt.

If you wish to make a partial payment and process the remaining amount as a debt, select one of the options provided.In this case, you must obtain the NRC as proof of the partial payment made and indicate the amount recognised as a debt in the "Payment details" section.

If you wish to make a partial payment and process the remaining amount as a debt, select one of the options provided.In this case, you must obtain the NRC as proof of the partial payment made and indicate the amount recognised as a debt in the "Payment details" section.

If you wish to use the option "Acknowledgement of debt and payment by transfer", the account from which you are going to make the transfer must be opened in a credit institution that IS NOT A COLLABORATOR in the collection of the taxes of the AEAT.In addition, payment shall be deemed to have been made on the date on which the transfer is received by AEAT.

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".

Si la presentación se ha efectuado correctamente, se mostrará una página de respuesta con el código seguro de verificación (CSV), un enlace a "Cotejo de documentos mediante código seguro de verificación" para verificar la autenticidad del documento y el PDF con el justificante de la presentación y la copia de la declaración.

In addition, in the case of debt acknowledgement, a reminder will appear reminding that the debt processing is pending and the settlement key and the direct link to "Process debt" will be provided.

You will also be able to process the debt at a later date from the corresponding procedure within the E-Office.