Form 202

Online filing of Form 202

To electronically file "Form 202.IS Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).Payment by instalments", you can use the online form.

To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

• On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium", in "Zoom" select 100%.You can also select the zoom from the nut icon.

• In Microsoft Edge, click on the three horizontal dots. In zoom, select 100% using the "+" and "-" symbols. Click on the three horizontal dots again to enter "Settings". Select "Appearance" and under "Fonts”, "Font size" select "Medium (recommended)". Under "Page zoom" select 100%.

• In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)". Under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

• On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

• On Safari, go to "View", "Zoom" or "Zoom Out".

To file electronically for this financial year, click on "Form 202.Filing for financial year 2018 (only 2P and 3P) and following years” in the “Filing” section.

To access this procedure, you need to log in with the electronic certificate.

If you want to import a file generated using the form or a program other than the AEAT program, you can use the "Import" option at the end of the window.Please note that this file must be a text file and must comply with the published registry design.You can find the registry design of Form 202 for electronic filing in the "Help" section, under "Registry designs" at the bottom of the web page.

Using the “Load" button located at the bottom of the window, you can retrieve a tax return generated using our form and saved on the AEAT servers during a previous session for the same year and period. To do so, you must enter the identification details and the accrual of the tax return.

Fill in the identification details, accrual, additional data requested and select the settlement type based on the calculation mode of the payment by instalments;then press "Accept and continue".You can enter the "C.N.A.E. main activity" by clicking the ellipsis button and selecting the tax period start date from the calendar icon.Please note that the details entered in the "Accrual" and "Additional data" sections cannot be modified later in the settlement.

Enter the settlement data based on the calculation mode of the payment by instalments selected in the previous step.

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 tax return 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 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, by clicking on "Export" you can generate a file in BOE format, provided that the return has been validated correctly and there are no errors.You can choose the path where you want to save the file. By default it will go to the "Downloads" folder, depending on your browser's options. Its name will consist of the NIFof the filing taxpayer, financial year, period and extension .202.You can retrieve the tax return using the "Import" option at any time.

Form 202 also includes the option of recognition of debt and payment by transfer from a bank account opened with a NON-COLLABORATING credit institution, choosing "Select the type of return" and "Acknowledgement of debt and payment by transfer" in the drop-down menu.

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.