Form 228

Electronic presentation of model 228

The electronic presentation 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 made from the electronic headquarters of the Tax Agency through a form that is completed online and submitted directly.

Access to the form requires identification by means of a certificate or electronic DNI . In addition to the owner of the declaration, it can also be presented by a third party acting on his or her behalf, whether a social collaborator or an agent to carry out the procedure.

After identification, you will access the form. Complete all the requested data, mainly those corresponding to the fields marked with an asterisk, which are mandatory.

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

Remember that the notices are informative and do not prevent the presentation. Instead, errors must be corrected in order to file the return.

Once the declaration has been correctly validated, the message "There are no errors" will be displayed and you will be able to submit the declaration by clicking on the "Formalize Deposit / Return" button.

A new window will be displayed 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 _exercise_period.228). The file is saved by default in the folder you have defaulted for downloads.

At any time you can recover 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 IBAN code of the bank account in which you want the refund to be made, if applicable, and in which you appear as the owner. If you have a bank account opened in Spain, check the option "Request for refund 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 the return account has been indicated, press "Sign and Send".

In the new window, check "Agree" to confirm the presentation of the return and press "Sign and Send" to proceed with the presentation.

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