WEB Societies: Access, processing of model 200 and WEB Open Companies version

Filing Form 200 on behalf of third parties

The "Declaration processing service (WEB Companies)" allows the electronic preparation and submission of form 200. Access requires identification with an electronic certificate, Key Mobile Cl@ve or eIDAS for citizens of the European Union using another country's identification.

Access is common both to act on one's own behalf and to act on behalf of third parties (social collaborator or agent).

However, remember that to act as a social collaborator, you must identify yourself with an electronic certificate. And if you act as an agent, you can do so with an electronic certificate, with Key Mobile Cl@ve or eIDAS.

Once the electronic certificate has been selected or authenticated using Cl@ve Mobile (only for individuals), the "Identification Data" window is displayed, in which the NIF and the surnames and first name or company name of the declarant must be entered.

Then press "Accept" to access form 200 and complete the declaration. If you already have a Model 200 file, which complies with the published registration design, press "Import" and select the file. This is the screen where you can import .200 files as a collaborator or representative, not in subsequent windows.

At this point, the application will validate whether the certificate holder is authorized to act on behalf of the named declarant: If you are not a social collaborator and are not authorized by the owner, you will receive the error message "The authenticated user is not authorized to carry out this procedure for the declarant", preventing access to the form or the import of the file.

After clicking "OK", if a session is open or a presentation has been made, the following options may appear:

• "Continue session" : If the collaborator or representative has previously saved a session for the NIF declarant, they can click "Continue" to recover the data and continue working with the declaration. It is not necessary to select any file since the last declaration is saved on the server.

• "Modify declaration" : If it is detected that there is already a declaration filed for that NIF, directs to the declaration character page and retrieves the declaration submitted for the purpose of filing a corrective self-assessment.

• "New statement" : if you want to start a declaration from scratch for that NIF .

When a new declaration is generated, the "Declaration Characters" page is accessed. Select the appropriate options in the "Type of entity", "Applicable regimes", "Other characteristics", "Net turnover..." sections that will determine the application of the Minimum Taxation, and "Tax period".

The section "Net turnover for the twelve months prior to the start date of the tax period" is mandatory. In the case of cooperative entities, when this is at least 20 million euros, you must indicate the corresponding section.

The selected characters and the tax period will determine the rest of the declaration. Once selected, click "Apply".

After clicking "Apply" the characters of the declaration cannot be modified in general. However, you will have the button "Modify characters" with which you can modify some of them (those indicated in the adjacent text).

Next, for certain entities, information will be requested on Account statements .

Before accessing the declaration, a new window allows you to import a XML file to incorporate accounting data. Press the button "Choose file ( XML )" to choose the file or "Continue without importing accounting data" to continue filling out the declaration.

Please note that this import is optional and automatic for information relating to the balance sheet, the profit and loss account and the statement of changes in equity. It may be carried out for entities subject to the accounting standards of the Bank of Spain, insurance entities, collective investment institutions, mutual guarantee companies, and those not subject to specific regulations.

In case of importing a XML file with accounting data, if it does not contain errors and the data it contains is compatible with that established in the character and account status register when registering the declaration, the "Continue with the import of accounting data" button will be displayed.

Next, you will access the first page "Declaration characters" and the button "Modify characters" will be activated at the bottom, with which only the indicated characters can be modified.

At the top, the button bar will appear with the different WEB Companies functionalities.

If the owner is a legal entity and the tax period coincides with the calendar year (01-01-2024 to 31-12-2024), the tax data will be automatically transferred to Form 200. Press "Tax data" to check the tax data that has been transferred to the declaration.

To consult the tax data of the owner that appear in the Tax Agency, press the button "View tax data" .

To locate the different pages of the declaration you can use the button "Sections" on the top bar or the arrows to navigate between its pages.

You can also search for specific boxes by their identification number or by concept.

While completing the declaration you can check if it passes the validations using the button "Validate declaration" . Notices, warnings and detected errors will be displayed. Errors must be corrected in order to file the return, while warnings and notices allow you to continue with the submission, although it is advisable to review them. To facilitate correction, a button will be displayed next to the description that leads directly to the corresponding box or section.

Warnings inform of a possible error or omission, warning that it may be necessary to correct it by request of the Tax Agency.

The message "There are no errors" with a green check indicates that the declaration is correct and can be submitted.

It is recommended to save data periodically with the "Save" button. It is not validated for errors so it can be used at any time. The declaration is stored on the AEAT servers and can be retrieved using the "Continue session" button when accessing Sociedades WEB again. Please note that if a saved statement already exists, clicking "Save" will overwrite it and retain the data from the previous statement on the server.

You can also generate a declaration file adjusted to the registration layout and valid for submission from the option "Export" that will be displayed after clicking "Submit declaration" in declarations that involve an income or a refund. Therefore, it is required that the validation is correct and the local location where the generated .200 file will be saved must be chosen.

If the declaration does not have an income/return document, the button "Export" will appear directly in the top button bar.

In addition, Sociedades WEB allows you to obtain a "Preview" of the declaration in PDF so you can review the data on paper, taking into account that it cannot be used for presentation, as indicated by the printed watermark.

Finally, press "Submit return" to review the bank details and select the type of return. To finish the submission, click "Sign and Send." The declaration is submitted and a document PDF is generated on the screen with a copy of it.

As a novelty, you have the possibility of domiciliary the amount in accounts belonging to non-collaborating entities in state tax collection management that are within the Zone KNOW and only when the end date of the tax period is 12/31/2024; Direct debit can be made from July 1 to July 22, 2025, inclusive.