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Form 222

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Online filing of Form 222

To electronically file "Form 222.Financial years 2018 (2P and 3P only) and onwards.Filing”, you can use the online form available at the Tax Agency's e-Office, under the Form 222 formalities.

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

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".

Once in the form, fill in the identification, payment and additional data in the initial window.To consult the format required in the "Group No.” field, move the mouse over the question mark symbol.You can also consult the “CNAE main activity code" by clicking on the button next to the corresponding field.

Initial window Form

To retrieve data from a previously saved session, click on the "Load" button.If you have a tax return file, click on the "Import” button.The file must adhere to the specifications of the published registry design and may have been previously generated using an external program or using the form itself, clicking on the "Export” option.

Select the type of settlement according to Article 40.2 of the Corporation Tax Law or Article 40.3 of the Corporation Tax Law and click on the "Accept and continue” button.Please bear in mind that you will not be able to change the year, period, CNAE main activity or the method of settlement afterwards.

"Accept data and continue", "Load" and "Import” Options.

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

Settlement

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.

    Show or hide information

  • "Delete return" deletes the data of the return you are working on in order to start a new one.

    Delete tax return

  • The "Save" button allows you to store the return data on the servers of the AEAT 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.

    Save and Load tax return

  • 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, which you can access to make corrections by clicking on the "Go to Error" or "Go to Notification” button.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.

    Image of tax return validation with errors

    Image of validated tax return with no errors

  • 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 .222 file is imported.

    Image of the import button

  • Use the "Formalise Deposit/Refund" button to submit the return once it has been completed and validated.

    Formalise deposit / refund image

In the pop-up window, select the type of return.

In returns with amounts "To pay", you must proceed with the payment and obtain the NRC before filing the return.The NRC is a Complete Reference Number, 22-character codes that serve as receipt of payment.In the form itself, the “Make payment (obtain NRC)” button will connect to the payment gateway to automatically generate an NRC with the details contained in the tax return.If you already have a NRC, provided by your bank or obtained using the specific "Pay self-assessments" procedure, it can be entered in the “NRC Reference Number” box.

In this window, you can also export the tax return using the format of the published logical design from the "Export” button.The file will have the name “NIF del declarante_ejercicio_periodo.222" and will be saved by default in the download folder of the computer, although you can select another location.You can then retrieve this file from the button "Import".

Image of the type of tax return to be entered

Form 222 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.

Payment by bank 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.

OK, Sign and send

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.

Proof of successful filing and option to process debt if applicable

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.