Model 226Skip information index
Form 226. Electronic filing
Access to "Model 226. Application for application of the optional regime for taxpayers who are natural persons residing in other Member States of the European Union or the European Economic Area with effective exchange of tax information requires identification with a certificate or electronic DNI .
The declaration can be presented by the taxpayer or by persons or entities authorized or who have the status of social collaborators in the application of taxes.
In the case of joint taxation filed by both spouses, one of the holders must be identified, who must have previously been authorized by the other from the procedure "Power of attorney between spouses for the presentation of joint applications for application of the optional regime" .
Complete the corresponding data in the declaration, taking into account that the fields with an asterisk are mandatory.
Any refund that may be made will be made by transfer to the bank account owned by the taxpayer indicated in the application and which must be identified by the IBAN code.
Within the section "Type of declaration" mark the option "Return request" . Next, select "Request for refund on account opened in Spain" or "Request for refund on account opened abroad ( EU / SEPA ) , as appropriate, and enter the required data.
In the button panel at the bottom you will find the different functionalities of the form. You can press the "Validate declaration" button so that the application displays the pending errors and warnings. The option "Go to error" will direct you to the section or field that you should review or correct.
Once the declaration has been validated without errors, you can press the "Export" button to obtain the declaration text file. The file name will be the NIF of the owner and the extension will be "226". This file can be imported back into the form using the "Import" button.
Press the "Sign and Submit" button to submit the application.
In the next window, check the box "Agree" and press again "Sign and send" .
If the submission is correct, you will receive proof with a 16-character secure verification code, in addition to the date and time of submission.
In case of electronic submission of the application, the additional documentation must also be submitted electronically, from the management "Provide complementary documentation" specific for this procedure.