Form 228

Electronic filing of form 228

The electronic submission of form 228, "Request for refund for exemption for reinvestment in habitual residence for taxpayers of the European Union and the European Economic Area with effective exchange of tax information", can be done from the electronic headquarters of the Tax Agency through a form that is completed online and sent directly.

Access to the form requires identification using a certificate or electronic ID . In addition to the holder of the declaration, it may also be submitted by a third party acting on his or her behalf, whether a social collaborator or a representative to carry out the procedure.

After identification, you will access the form. Please fill in all the requested information, especially those corresponding to the fields marked with an asterisk, which must be completed.

Once the form has been completed, it is advisable to check whether there are any warnings or errors using the "Validate declaration" button. At the bottom, any detected errors or warnings will be displayed. Click "Go to Notice" or "Go to Error" to go to the specific box you need to review or correct.

Please remember that notices are for informational purposes only and do not prevent submission. Instead, errors must be corrected before the return can be filed.

Once the declaration has been correctly validated, the message "There are no errors" will be displayed and you can submit the declaration by clicking on the "Formalize Payment / Refund" button.

A new window will appear from which, if you wish, you can generate a file in BOE format, by clicking on the "Export" button. The name of the resulting file is formed by the NIF of the declarant, the fiscal year and the period, and the extension, by the model number ( NIF _ejercicio_periodo.228). The file is saved by default in the folder you have set as default for downloads.

At any time you can retrieve the data from the downloaded file by accessing a new declaration and clicking on the "Import" button.

On this same screen, you must indicate the code IBAN of the bank account in which you want the refund to be made, if applicable, and in which you appear as the account holder. If you have a bank account opened in Spain, select the option "Refund request to an account opened in Spain" and indicate the IBAN . If it is an account opened abroad, check the option "Request for refund on account opened abroad ( EU / SEPA )" and complete the IBAN and the SWIFT - BIC .

Once you have indicated the return account, click "Sign and Send".

In the new window, select "Agree" to confirm the filing of the declaration and click "Sign and Send" to proceed with the filing.

If everything is correct, a new screen will be displayed with the message "Your submission has been successfully completed" and the assigned CSV , with an embedded PDF , containing a first page with the information relating to the submission (model, date and time of submission, assigned registration number, CSV and presenter data, as well as the entry route and the receipt number) and, on the subsequent pages, the complete copy of the declaration.