Form 309-Technical assistanceSkip information index
Electronic filing of form 309
You can access by identifying yourself with Cl@ve, certificate or electronic DNI. If you have any questions about how to obtain an electronic certificate or how to register in the Cl@ve system, please check the information available in the related content.
In the next window, enter your DNI/NIE to log in with Cl@ve. Or, you can identify yourself with an electronic certificate or DNI.
If you choose to identify yourself with Cl@ve after you indicate your DNI/NIE, you must also enter the contrast data required according to your document number: Validity date for DNI, issue date for DNI permanent or support no. in the event of NIE. Then click "Continue." Confirm the authentication in Cl@ve on the app or view or receive the PIN on your mobile device. If you have the Cl@ve app installed, you can also access it with Cl@ve Mobile using QR code to scan the QR code offered on the website to confirm the Cl@ve authentication.
If the declarant does not have an electronic certificate, the person making the filing must be authorised to file returns on behalf of third parties, either because they are registered as a collaborator or because they are authorised to carry out this procedure.
Once you have been identified, complete the identification details, exercise 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 by using the "Export" button you will find when filing the tax return.
To complete the tax return directly on the form, click "OK."
If you had a tax return saved in a previous session, you can recover it by clicking on "Continue," otherwise, click on "New tax return."
Fill in the form details.
From the button panel, located at the bottom of the form, you can access the functions to validate the tax return, delete data, recover tax returns saved previously and file the tax return.
Before filing the tax return, check whether there are notifications or errors by clicking on the button "Validate tax return." At the bottom, the tab "Errors and notifications" will appear with the notifications or errors detected. Remember that notifications and warnings give relevant information to be taken into account, but do not hinder the filing of the tax return. If the tax return contains errors, these must be corrected.
If you wish to continue at another time, you can use the "Save" option, which will store the data on the Tax Agency servers. If a previously saved tax return already exists, it will be overwritten. You can recover the data stored from the "Load" option.
Once the tax return has been filled in and validated without errors, click on "File tax return" to send the tax return.
If the result is to be paid, the NRC must first be obtained and then the self-assessment must be filed. The NRC is the Complete Reference Number, a code that banks provide and which serves as a payment receipt. 22 From the form you can connect with the payment gateway by clicking on "Make payment (obtain NRC )," to generate the payment with the details entered in the tax return and automatically obtain the NRC.
A file can be obtained with the published logical design format and extension. 309 from the button "Export." This file can be imported in the initial window of "Identification details" by clicking on the "Import" button.
Once you have entered the NRC in the "Reference Number NRC" field, and the tax return has been validated without errors, click on "Sign and Send."
Finally, a window will be displayed with the information on the coded tax return and the details of the presenter and the declarant. Mark the box "Conform" and click "Sign and Send" to complete the presentation.
If everything is correct, the presentation certificate will be obtained in PDF, the first sheet of which has the information on the presentation (registration entry number, Secure Verification Code, receipt number, day and time of submission and details of the filing party) and on subsequent pages the full copy of the tax return.
In cases where there is debt recognition, a link will be shown in the presentation report to file the deferral or compensation request.
Click on "Process debt" and the details of the settlement will appear with the debtor's details and the settlement password. Select from one of the available options (postpone, offset or pay) to continue.