Form 228

Online filing of Form 228

The electronic filing of form 228, "Application for refund for exemption for reinvestment in main residence for taxpayers of the European Union and the European Economic Area with effective exchange of tax information", can be made from the Tax Agency's e-office through a form that is completed online and sent directly.

Access to the form requires identification by certificate or DNI electronic.In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner or a proxy, may also submit the tax return.

After the identification, you will be taken to the form.Fill in all the requested data, especially those fields marked with an asterisk, which are compulsory.

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

Remember that notices are informative and do not prevent submission.Instead, errors must be fixed to file the return.

Once the return has been correctly validated, the message "There are no errors" will appear and you will be able to file the return by clicking on the "Formalise Deposit / 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_período.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.

On this same screen, you must state the code IBAN of the bank account to which you wish the refund to be made, if applicable, and in which you are an account holder.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 providing the account for the refund, click on "Sign and Send".

In the new window, tick "OK" to confirm the filing of the tax return 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 details of the submitter, as well as the entry channel and receipt number) and, on the subsequent pages, the complete copy of the declaration.