Form 146

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

If the taxpayer does not have an electronic certificate, 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 "Subject" box, the type of tax return:in your own name or in the name of a third party (in this case it will be necessary to indicate the NIF of the interested party) and contact details in case it is necessary to contact you in relation to this procedure.

Click on the "Add file" link to select the file with the documentation you want to present.In the "Help" link, you can see the list of formats admitted for submitting files for this procedure, with the maximum size allowed for each file being 64 MB.

Click “Select files" to access the file you would like to attach. It is advisable that the file name does not contain any punctuation marks and that the file is saved on the local disc, in the "AEAT" (Tax Agency) folder.Another option is to drag it from the file explorer or e-mail.

The file added will appear under "Documentation attached".If you need to add another part of this file, click "Include another part".

If you need to add new files, and not as part of the previous file, click "Add file" again.Lastly, click on the "File" button.

If you do not need to attach more files, click "Sign and Send".

Check "OK" and click "Sign and Send".

If everything is correct, you will get a response screen that displays “Your submission has been successfully received” with a link to "View printable format” containing a PDF with the submission information.