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Form 226

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Draft return Form 226

The "Application form for application of the optional regime for individual taxpayers resident in other Member States of the European Union (draft return)" allows you to obtain a valid application in PDF for printing and filing.

Fill in the data on the tax return, taking into account that the fields marked with an asterisk are mandatory.

Form

Any refund will be made by transfer to the taxpayer's bank account indicated on the application, which must be identified by the IBAN code.

In the section "Type of tax return" check the option "Request for refund".Then select "Request for refund in an account open in Spain" or "Request for refund in an account open abroad (EU/SEPA), as appropriate, and enter the required details.

Refund

In the button panel at the bottom you will find the different functionalities of the form.You can click on the button "Validate tax return" so that the application shows the pending errors and notifications.The "Go to error" option will direct you to the section or field you need to check or correct.

Validate tax return

The "Export" button generates the text file of the tax return.The name of the file will be the NIF of the holder and the file extension will be "226".This file can be imported back into the form using the button "Import".

Import and export

If there are no errors, click on "Generate draft return".

Generate preliminary tax return

An information notice with filing instructions will be displayed.Once you have obtained the PDF you must print it and include the NIF of the holder(s) and the manual signature.In the case of joint taxation, the application must be signed by both parties.

After carefully reading the information, click "Continue".

Notification draft return

You will obtain the PDF of the draft return with the barcode of the label with the holder's identification data.Click on the link at the bottom left to download the document.

PDF of draft return

Obtaining the application at PDF does not imply that the application has been submitted.The printed draft return must be filed together with the corresponding documentation at the registration offices of the Tax Agency, either in person or by registered post.