Online filing of Form 220

Submission of form 220 without payment

If the result of the tax return is a refund, either with a request for a refund or with a waiver of the refund, and if there is no amount to be paid or refunded in the tax period, you will not need to obtain any NRC and you will be able to file the return directly.

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 button "Load" 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.Please note that once the form has been uploaded, 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.

Once you have finished filling in the declaration, check the result by accessing the last page ("Payment/Return Page").

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" to generate a PDF which is not valid for filing with the tax return.The draft will be displayed on the screen;however, using the link "click here to download 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 it by clicking on "Formalizar Ingreso / Devolución".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 can choose the path where you want to save the file, its name will consist of the NIF of the filing taxpayer and extension .220.To retrieve the return, use the "Import" option from the data entry window, if it is a refund, you must indicate the IBAN code of the bank account.In the case of a negative declaration, the option "Negative" shall be marked.

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.