Form 368 - Technical assistanceSkip information index
Electronic filing of Form 368.The Union's regime and the Union's external regime
The access and presentation of this form can be done with certificate, electronic DNI or Cl@ve PIN.
First of all, a window will appear to enter the basic data of the declaration.Select one of the two options available, depending on the applicant's regime:
- EU system
- The Union's external regime
For further information, it is recommended to consult the regulations and instructions of the model available in the information and help section.
- If you select the option "Régimen de la Unión", fill in the NIF of the declarant entrepreneur or professional established in the Community but not in the Member State of consumption, under the special regime applicable to radio or television broadcasting telecommunications services and those provided by electronic means, whose Member State of identification is Spain.
It is recommended that you consult the notices for filling in this window and, if you have any doubts, use the "Help" button at the bottom of the window.
- If you select "Régimen exterior de la Unión", fill in the NOE of the declarant entrepreneur or professional no established in the Community, under the special regime applicable to radio or television broadcasting telecommunications services and those provided by electronic means, whose Member State of identification is Spain.
It is recommended to consult the notices to fill in this window.If in doubt, click on the "Help" button.
Then click on "Accept" to fill in the rest of the declaration data.From this button you will be able to register, deregister and navigate between the services that are registered.
At the bottom of the form, you have the options to navigate through the pages of the declaration or to access the different sections of the declaration.
On the "Results" page, you will be able to select the type of declaration and the method of payment.If you select "Total payment", next to the amount of the payment you have the field to include the NRC proof of payment.It is possible to link to the payment gateway to obtain the NRC from the button "Make payment (obtain NRC)".Declarants who have ticked the option "Scheme outside the Union" with a positive result can also tick the option "Deposit by transfer from abroad".
Before filing, you can validate the content of the declaration by clicking on the "Validate" button.In the event that there are errors that need to be corrected in order to be able to send the declaration, the "Errors" tab indicates the description of the error, the "Go to Error" or "Go to Warning" button that leads to the corresponding box.
If the declaration is correct, the message will be "No errors exist".Click "Sign and submit" to start the submission process.
In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.You can continue with the filing of the tax return by clicking "Sign and Send".
If everything is correct, you will receive the reply page with the message "Your tax return was filed successfully” and with an embedded PDF, containing a first page with filing information (record entry number, Secure Verification Code, receipt number, date and time of filing and details of the filer). The following pages contain a complete copy of the tax return.