Form 210

Online filing of Form 210

Access to the electronic filing form requires an electronic certificate or DNIe.Complete the declaration making sure to include data in the fields marked with an asterisk, which are mandatory.Pay particular attention to the "Accrual" section.If there is any type of error related to the tax return period, we recommend that you consult the instructions of the tax form, specifically the "Accrual" section.

After filling in the declaration, we recommend that you validate the data using the button "Validate declaration".

In case there are errors that prevent submission, you can correct them by using the "Go to Error" button, which directs you to the exact field where the data should be modified.

Once the Tax return has been correctly validated, you will be shown the message "No errors". You can now save the Tax return in BOE format and file it.

The button "Save" allows you to save the declaration so far filled in, in the servers of the AEAT, if there is a previously saved declaration for the same NIF or NIE it will be overwritten.You can retrieve this declaration by clicking on "Upload".

Using the button "Import" you will be able to retrieve the previously generated .210 file in the form, which complies with the record layout established for form 210 of the corresponding financial year.

After selecting the file, click "Open".

Once you have verified that there is no error you can make the submission.To do this, click on "Formalise deposit / Return".

In the event that the result of the tax return is an income, you can choose between different forms of payment:

• Direct debit, if you are within the deadline.

  

• To deposit, where you will have to indicate a NRC proof of payment.The Full Reference Number (NRC for its initials in Spanish) is a 22-character code provided by banking institutions, and is used as proof of payment. It incorporates an encryption of the declarant's NIF, the amount, the form, the fiscal year and the period.

  There are several ways to pay and obtain the NRC:

  • By contacting the bank directly or through the bank's website or telephone banking service, if available.

  • Through the Tax Agency's payment gateway, from the option "Pay, defer and consult debts" or from the button "Make payment (Obtain NRC)".

    

• Other options, such as acknowledgement of debt (with impossibility to pay, request for deferment or instalments) or partial payment (with request for deferment or instalments).If you opt for some of the types of debt acknowledgement, after submitting the tax return, you must process the debt from the "Process debt" button or from the specific "Pay, defer and consult" procedure.

  If the bank you use is NOT a collaborating bank, you can select the option "Acknowledgement of debt and payment by transfer" to make the payment by bank transfer.Please note that, when using this option, payment will be considered to have been made on the date on which the transfer is received by AEAT.

  

Using the button "Export" you can obtain the file for electronic filing and save it in the location of your choice, provided that the return is correct and there are no errors.By default, the file will be given the name "NIF_financial year_period.210".

To continue with the submission, click on "Sign and Send".

The programme will ask for confirmation of the submission.If it is correct, tick the "I agree" box and click "Sign and Send".

The result of a successful submission will be a response page with the text "Your submission was successful" with an embedded PDF containing a first sheet with the submission information (registration entry number, Secure Verification Code, receipt number, date and time of submission and submitter details) and, on the subsequent pages, the full copy of the declaration.