Form 115

Online filing of Form 115

To access the electronic presentation you must identify yourself with digital signature (electronic DNI or certificate) or using the Cl@ve PIN system (only natural persons).

If the taxpayer does not have electronic identification, the person filing must be authorised to file returns on behalf of third parties, either by being registered as a social partner or by being authorised to do so.

Fill in the taxpayer's identification details and indicate the tax return period, then click "Accept" to start a new return.However, if you have previously saved a return on the AEAT server and wish to retrieve the data, click on the "Upload" button.

Then enter the economic data.

At the bottom of the form you will find the button panel with the available functions:

• Show or hide information on errors or completion warnings.

  

• "Delete return" deletes the data of the return you are working on in order to start a new one.

  

• The "Save" button allows you to store the return data on the servers of the AEAT even if it is incomplete and contains warnings or errors. If a tax return has been saved previously, it will be overwritten.When you access the form again, in the initial identification window, you will be given the option to retrieve the data with the "Load" button.You can also retrieve the saved return using the "Load" button located in the button panel at the bottom of the form.

  

• With the button "Validate return" check if you have any warnings or errors.The "Errors" tab will appear at the top with the notices or errors detected.Remember that the notices provide relevant information that should be reviewed but do not prevent the filing of the tax return.If the tax return contains errors, these must be corrected.

  

• From "Import", you can retrieve the return obtained from a BOE format file exported from the form or created with an external program.Note that from this option, if there are data indicated in the form, these will be lost when the .115 file is imported.

  

• Use the "Formalise Deposit/Refund" button to submit the return once it has been completed and validated.

  

In the pop-up window, select the type of return.If the result gives rise to tax payable, and you do not pay by direct debit, you must first obtain the NRC and then submit the self-assessment.The NRC is the Complete Reference Number, a 22-character code that serves as proof of payment.From the form itself, clicking on "Make payment (obtain NRC)" you can connect to the payment gateway to automatically generate a NRC with the details contained in the tax return.

In this same window it is also possible to export the return with the format of the published logical design and extension .115 using the "Export” button.

Form 115 also includes the option of debt acknowledgement and payment by transfer from a bank account opened in a NON-COOPERATING Credit Institution, by choosing "Debt acknowledgement and payment by transfer" from the drop-down menu "Select the type of return".

Finally, click on "Sign and send", in the next window tick the "I agree" box and click again on "Sign and send" to submit the return.

If everything is correct, you will receive the reply page with the message "Your tax return was filed successfully” and with an embedded PDF, containing a first page with filing information (record entry number, Secure Verification Code, receipt number, date and time of filing and details of the filer). The following pages contain a complete copy of the tax return.

In the cases with acknowledgement of debt, on the reply sheet of successful returns, a link will be displayed to which to submit the deferral or compensation request.Click "Process debt".Subsequently, the settlement details will appear with the debtor details and the settlement code.Choose between one of the options available.defer, clear or pay.