Form 202
Skip information indexElectronic presentation of model 202
For the electronic presentation of "Form 202. IS Corporate Tax and Non-Resident Income Tax (permanent establishments and entities under the income attribution regime incorporated abroad with presence in Spanish territory). Split Payment" you can use the online form.
To correctly view all parts of the form, before accessing it, check the zoom and font size set in the browser (once the declaration has been submitted you can return to the previous zoom and font size).
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In Microsoft Edge , access the three horizontal points, in zoom select 100% with the "+" and "-" signs. Go back to the three horizontal dots to enter "Settings", select "Appearance" and in "Fonts", "Font Size" select "Medium (recommended)", in "Page Zoom" select 100%.
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In Google Chrome , go to "Settings" (from the three vertical dots), "Appearance", "Font size" and select "Medium (recommended)", under "Zoom page" selects 100%. Also from "Zoom in/out" you can select the zoom to 100%.
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In Mozilla Firefox , access the three stripes icon, in "Size" select 100% with the "+" and "-" signs, press "Options", "General", "Language and appearance" and in "Typefaces and colors" select a size smaller than the current one, if you do not see the form correctly.
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In Safari , go to "View," "Enlarge," or "Reduce."
To make the electronic presentation of this exercise press "Form 202. Fiscal year 2019 and following. Presentation" of section "Presentation" .
This procedure requires identification with an electronic certificate.
If you want to import a file generated with the form or with a program other than AEAT you have the "Import" option at the end of the window. Please note that this file must be text and must conform to the published record design. You can find the registration layout of form 202 for electronic filing in the "Help", "Registration layouts" section at the bottom of the website.
From the " Load " button located at the bottom of the window, you can retrieve a declaration generated with our form and saved on the servers of the AEAT in a previous session of the same fiscal year and period, to do so, you must first enter the identifying data and the accrual of the declaration.
Complete the identification data, accrual data, additional data requested and select the type of settlement according to the method of calculating the installment payment; then press the " Accept and continue " button. You can indicate the " CNAE main activity" by pressing the button with the ellipses and selecting the start date of the tax period from the calendar icon. Please note that the data entered in the "Accrual" and "Additional data" sections cannot be modified later in the settlement.
Next, enter the settlement data according to the method of calculating the installment payment that you selected in the previous step.
At the bottom of the form you will find the button panel with the available functions:
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Show or hide information about errors or completion warnings.
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"Delete statement" deletes the data from the statement you are working on to start a new one.
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The " Save " button allows you to store the declaration data on the AEAT servers 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 declaration using the "Load " button located in the button panel at the bottom of the form.
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With the button " Validate declaration " check if you have warnings or errors. At the top, the "Errors and warnings" tab will appear with the warnings 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 declaration contains errors, these must be corrected.
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From " Import ", you can recover the declaration obtained through a BOE format file exported from the form or prepared with an external program. Keep in mind that, from this option, if there is data indicated in the form, it will be lost when the .115 file is imported.
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You can use " Preview " to review what your return would look like before filing.
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Use the button " Submit declaration " to submit the declaration once completed and validated.
In the pop-up window, select the type of return.
If the result is to be deposited and the income is not direct debited, it will be necessary to 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, in the "Make payment (get NRC )" button, it is possible to connect with the payment gateway to automatically generate a NRC with the data contained in the declaration.
In this same window, from the " Export " button you can generate a file in BOE format, as long as the declaration has been correctly validated and there are no mistakes. You can choose the path in which you want to save the file, by default in the "Downloads" folder according to the browser options, it will have the name NIF of the declarant, fiscal year, period and the .202 extension. You can retrieve the declaration using the “ Import ” option at any time.
Form 202 also has the option of debt recognition and payment by transfer from a bank account opened in a NON-COLABORATING Credit Entity integrated, choosing from the drop-down menu "Select the type of Declaration", "Debt recognition and payment by transfer" .
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 get the response sheet with the message "Your presentation has been made successfully" and an embedded PDF containing a first sheet with the presentation information (number of registration entry, Secure Verification Code, receipt number, day and time of presentation and data of the presenter) and, on the subsequent pages, the complete copy of the declaration.
In cases in which there is acknowledgment of debt, a link will be displayed on the successful submission response sheet to submit the deferral or request for compensation. Press " Process debt ". Subsequently, the settlement details will appear with the debtor details and the settlement code. You must choose between one of the available options: defer, compensate or pay.