Form 309 - Technical assistance

Presentación electrónica del modelo 309

Identify yourself with a certificate, DNI electronic ID or Cl@ve PIN.Tax returns can be filed with Cl@ve PIN as long as the taxpayer is a natural person.

Once you have identified yourself, fill in the identification details, fiscal year and filing period.From this window you can import a file generated with an external program or import a file generated with the form itself using the "Export" button that you will find when submitting the declaration.

To fill in the declaration directly on the form, click "Accept".

If you had a previously saved declaration in a previous session you can retrieve it by clicking on "Continue", otherwise click on "New declaration".

Please fill in the form.

From the button panel at the bottom of the form, you can access the functions for validating the declaration, deleting data, retrieving previously saved declarations and filing the declaration.

Before submitting the tax return check for warnings or errors by clicking on the "Validate tax return" button.The "Errors and warnings" tab will appear at the bottom with the warnings or errors detected.Remember that notices and warnings provide relevant information to be taken into account, but do not hinder the filing of the return.If the tax return contains errors, these must be corrected.

If you wish to continue at a later time, you can use the option "Save", which will store the data on the AEAT servers.If a tax return has been saved previously, it will be overwritten.You can retrieve the stored data from the option "Load".

Once the declaration has been completed and validated without errors, click on "File declaration" to send the declaration.

If the return gives rise to tax payable, first obtain the NRC and then file the self-settlement.NRCs are Complete Reference Numbers, 22-character codes provided by the banks that serve as receipt of payment.From the form itself, you can connect to the payment gateway, by clicking on "Make payment (obtain NRC)", to generate the payment with the data included in the tax return and automatically obtain the NRC.

It is possible to obtain a file with the format of the published logical design and extension .309 from the button "Export".You can import this file in the initial "Identification data" window by clicking on the "Import" button.

Once the NRC has been entered in the “NRCReference Number" field, and the tax return has been validated without errors, click on "Sign and Send".

Finally, a window will appear with the information of the codified tax return and the data of the presenter and the taxpayer.Tick the “OK" box and click “Sign and Send" to complete the tax return.

If everything is correct, you will obtain the filing receipt at PDF , the first page of which contains the filing information (registration entry number, Secure Verification Code, receipt number, date and time of filing and details of the filer) and on subsequent pages the complete copy of the declaration.

In cases where there is debt recognition, a link to submit the deferral or compensation request will be shown in the submission report.

Click on "Process debt" and the details of the settlement will appear with the details of the debtor and the settlement key.Select one of the available options (defer, offset or pay) to continue.