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 2024 and following. Presentation" of section "Presentation" .
This procedure requires identification with an electronic certificate.
In the identification data window, select the period and enter your identification data, NIF , surname and first name or company name. If you want to import a file generated with the form or with a program other than AEAT you have the "Import" option in this same window. Please note that this file must be text and must conform to the published record design. You can find the registration design of form 202 for electronic filing in the shortcut "Registration designs. Models 200 to 299" and in the "Help", "Registration Designs" section at the bottom of the website.
The system detects if you have been working on the declaration in a previous session, giving you the option to continue with it by pressing the "Continue" button, if you have submitted the declaration or if you wish to register a new declaration.
If you are accessing for the first time, complete the additional information requested. You can indicate the " CNAE main activity" by pressing the button with the pencil icon 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. Select the type of settlement according to the method of calculating the installment payment; then press the button " Accept and continue "
Next, enter the settlement data according to the method of calculating the installment payment that you selected in the previous step.
If you need to submit a complementary declaration, at the bottom, check the corresponding box and enter the receipt number of the previous declaration.
At the top of the form is the button panel with the available functions:
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You can use " Preview " to review what your return would look like before filing. You get a draft that is not suitable for presentation.
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With the button " Validate " check if you have any warnings or errors. 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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"Delete return", identified by a trash can icon, deletes the data from the return 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 model again, in the initial window, if the application detects that there is a saved statement, it will give you the option to recover the data using the "Continue" button.
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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.
If you are within the deadline to domiciliate the declaration, you can choose to domiciliate the payment in an account opened in Spain or in an account opened abroad ( EU / SEPA ).
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" .
In the window to formalize the deposit or return, from the " Export " button you can generate a file in BOE format, as long as the declaration is has been validated correctly and there are no errors. 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 will be able to recover the declaration using the " Import " option in the initial identification data window when you log in again.
Finally, click "Sign and Send."
In the next window, check the "Agree" box and press "Sign and send" again 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.