Form 353 - Technical assistance
The electronic presentation of form 353 requires identification with the electronic certificate of the declarant. 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 identifying yourself, you will access the form. Fill in the corresponding information.
The group number field gives the following formats as correct:
-
VAT xxxx/yy ( VAT – 4 digits – bar – two digits of year): example VAT 0006/20
-
xxxx/yyBVA (Four digits – slash – two digits of year – letter B – letters VA): example 0006/20BVA
-
xxxx/yyAVA (Four digits – slash – two digits of year – letter A – letters VA): example 0006/20AVA
-
xxxx/yyGVA (Four digits – slash – two digits of year – letter G – letters VA): example 0006/20GVA
-
31xxxxx (Code 31 – five digits): example 3100006
Any other completion returns the following notice:
The settlement results are completed automatically depending on the data provided in the rest of the fields. In addition, the form allows the presentation of a complementary declaration corresponding to the same concept, year and period. In this case, the supporting document number of the previous declaration must be indicated.
In the section "Group entities that pay taxes under the special regime", you will find a button from which you can register, cancel and navigate between the records. To register a record, click on the "New record" icon, identified by a blank page with a green "+" sign. Complete the NIF of the dependent entity and the rest of the boxes.
From the lower button panel it is possible to access the functions to validate the declaration, save and load data, import and export files and formalize deposit/return.
Before submitting the declaration, it is advisable to check if there are any warnings or errors, by clicking on the button "Validate declaration " a section will open with the errors and warnings detected. Press "Go to notice" or "Go to error" to access the field or section to review.
Remember that the notices are informative and do not prevent the presentation. However, errors must be corrected.
At any time, even if there are errors or the declaration has not been completed, the data entered can be saved so that it is stored on the AEAT server, by clicking on the " button Save ##2##". Later, they can be retrieved using the " Load " button, to continue with the completion.
If there are no errors, it is possible to " Export " a file with the declaration in BOE format (extension .353) valid for presentation. For its part, the " Import " button allows you to incorporate a file with the declaration in BOE format, exported from the same form or generated from an external program following published record design specifications.
Once the declaration is complete and validated without errors, press "Formalize Income/Return" to submit.
Select the type of declaration based on its result. If the result is to be entered, the field will be enabled to include the Reference Number NRC , a 22-character code that serves as proof of payment. Payment can be made previously or at that time, from the link "Optional: Obtain NRC ", which will link to the payment gateway to make the deposit with the data entered in the form.
If the result is negative, enter the account IBAN of which you are the owner or request the refund to an account opened abroad ( EU /SEPA ).
Click on "Sign and send", in the next window check "Agree" and press "Sign and send". If everything is correct, a response sheet will open with the message "Your presentation has been completed successfully." The embedded PDF contains a first sheet with the presentation information (registration entry number, Secure Verification Code, receipt number, day and time of presentation and presenter information) and , on the following pages, the complete copy of the declaration.