WEB Companies: Access, processing of form 200 and Open WEB Companies version
Skip information indexPresentation form 200 on behalf of third parties
The "Declaration processing service (WEB Companies)" allows the electronic preparation and presentation of form 200. Access is common both to act on one's own behalf and to act on behalf of third parties (social collaborator or agent).
Once the electronic certificate has been selected or authenticated using Cl@ve Mobile (only natural persons), the window "Identifying Data" is displayed, in the You must enter the NIF and the last name and first name or company name of the declarant.
Then press "Accept" to access form 200 and complete the declaration. If you already have a model 200 file, which complies with the published record design, press "Import" and select the file.
At this point, the application will validate whether the certificate holder is authorized to act on behalf of the registered 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 import of the file.
After clicking "OK", the following options may appear:
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"Continue session" : If the collaborator or representative has previously saved a session for the NIF filer, they can press "Continue" to recover the data and continue working with the return. It is not necessary to select any file since the last declaration is saved on the server.
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"Modify declaration" : If it is detected that there is already a declaration filed for that NIF it directs to the declaration character page and retrieves the declaration presented for the purpose of submitting a complementary declaration.
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"New declaration" : if you want to start a declaration from scratch for that NIF .
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"Import" : allows you to import a model 200 file (same function as the "Import" button in the previous window). The Import button in this second window only appears if you access it in your own name or with power of attorney. Social collaborators must use the "Import" button in the previous "Identifying data" window.
When a new statement is generated, the "Statement Characters" page is accessed. Select the corresponding options in the sections "Type of entity", "Applicable regimes", "Other characters", the "Net amount of the turnover..." that will determine the application of the minimum taxation and, "Tax period ".
The section "Net amount of 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 tranche.
The selected characters and the tax period will determine the rest of the return. Once selected, click "Apply".
After clicking "Apply" the characters of the declaration cannot be modified in general. However, you will have the "Modify characters" button with which you can modify some of them (those indicated in the adjacent text).
Next, for certain entities, information on Account Statements will be requested.
Before accessing the declaration, a new window allows you to import a file XML to incorporate accounting data. Press the "Choose file ( XML )" button to choose the file or "Continue without importing accounting data" to continue completing the declaration.
It must be taken into account that this import is optional and automatic for the information related 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 file XML with the accounting data, if it does not contain errors and the data it contains is compatible with what has been established in the character record and account statement in the registration, the button "Continue with the import of accounting data" will be displayed.
Next, you will access the first page "Characters of the declaration" and the button "Modify characters" will be activated at the bottom, with the that only the indicated characters can be modified.
At the top the button panel will appear with the different WEB Companies functionalities.
If the owner is a legal entity and the tax period coincides with the calendar year (01-01-2023 to 12-31-2023), the tax data will be automatically transferred to form 200. Press "Tax data" to check the tax data that has been transferred to the return.
To consult the tax data of the owner that appears in the Tax Agency, press the button "See tax data" .
To locate the different pages of the declaration you can use the "Sections" button in 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 "Validate declaration" button. Notices, warnings and detected errors will be displayed. Errors must be corrected to be able to submit the declaration, while warnings and notices allow you to continue sending, although it is advisable to review them. To facilitate its correction, next to the description, the button that directs directly to the corresponding box or section will be displayed.
The warnings inform of a possible error or omission, warning that its correction may be required by request from 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 advisable to save data periodically with the "Save" button. It is not validated if there are 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 WEB Companies again. Please note that if a recorded statement already exists, clicking "Save" will overwrite it and retain its data on the server.
You can also generate a file of the declaration adjusted to the registration design and valid for presentation from the option "Export" that will be displayed after clicking "Submit declaration" in the declarations that involve income or a refund. Therefore, it is required that the validation be correct and that the local location be chosen where the .200 file that is generated will be kept.
If the declaration does not have a receipt/return document, the "Export" button will appear directly on the top button panel.
In addition, WEB Companies allows obtaining a "Preview" of the declaration in PDF to be able to 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 your bank details and select the type of return. To finish the presentation, press "Sign and Send". The declaration is presented 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 the state collection management that are found within Zone SEPA and only when the end date of the tax period is 12/31/2023; Direct debit can be carried out from July 1 to July 22, 2024, both inclusive.