Form 228

Form 228 for filing on paper

For the paper filing of "Form 228:Application for a refund for exemption for reinvestment in primary residence for taxpayers from the European Union and the European Economic Area with effective exchange of tax information", you have a form to fill in online and obtain the PDF with the return, previously validated by the server of the AEAT.

Fill in all the requested data, especially those fields marked with an asterisk, which are compulsory.

Before generating the draft return, check for warnings or errors by clicking on the "Validate tax return" button, located in the button panel at the bottom of the form.Information will appear with any notifications and/or errors detected.Remember that the notices give relevant information to be taken into account but do not impede the filing of the tax return.On the other hand, if the tax return contains errors, these must be corrected in order to generate the draft return.

Once correct and without errors, click "Select Deposit/Refund" located in the lower button panel and the PDF document will be generated with the content of the tax return.

A new window will appear from which, on the one hand, you can generate a file with the declaration data in the format BOE, by clicking on the "Export" button.The name of the resulting file consists of the taxpayer's identification number, the tax year and the period, and the extension, the form number (NIF _year_period.228).By default, the file is saved in your browser's predetermined downloads folder.

You can retrieve the data from the downloaded file at any time by accessing a new tax return and clicking on the "Import" button.

In this same window, you must indicate the code IBAN of a bank account in which you appear as the account holder, so that the refund can be paid in.If you have a bank account opened in Spain, check the option "Refund request on account opened in Spain" and indicate IBAN.If the account is a foreign account, please tick the option "Refund request to foreign account (EU/SEPA)" and fill in IBAN and SWIFT- BIC.

After selecting the account for the refund, click on "Generate draft return" to obtain the PDF of the draft return.

In the next window, review the warnings and click "Continue".

A PDF will be opened with two copies, one for the taxpayer and the other to be filed at the Tax Agency's registration offices, either in person or by registered post, together with the corresponding documentation.

Remember that you must fill in the taxpayer's NIF number manually, as well as the "Date and signature" section.