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Form 226

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Form 226.Electronic filing

Access “Form 226.Application request for the optional regime for individual taxpayers residing in other Member States of the European Union or the European Economic Area with a tax information exchange system" requires identification with certificate or eDNI.

The tax return may be filed by the taxpayer or by persons or entities with powers of attorney or who have the status of social collaborators in the application of taxes.

In the case of joint taxation prepared by both spouses, one of the holders must be identified, who must have been previously authorised by the other from the management "Power of attorney between spouses for the filing of joint requests to apply the optional regime".

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

Complete the 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.

IBAN

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

Once the tax return has been validated without errors, you can click on the button "Export" to obtain 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".

Export and import

Click “Sign and Send” to file the request.

Sign and send

In the next window, tick “Accept” and click “Sign and Send” again.

OK, sign and send

If the filing is successful, you will receive a receipt with a secure 16-character verification code and the date and time of the filing.

In the case of filing the request electronically, the additional documentation must also be filed electronically, from the "Provide complimentary documentation" option specific to this procedure.