Forms 840 and 848

Online filing of Form 840

Access to "Model 840:Completion and online filing" must be carried out with an electronic certificate held by the declarant, a social collaborator or a proxy to carry out this procedure.

If you do not need to provide any documentation, you can also submit your application on paper by downloading the form available at "Information and help" together with the instructions for filling it in.

The button panel at the top of the template shows the different pages of the declaration and the options for "Import data from file", "New declaration", "Save file" and "Send".

Via the button "Optional:Save file" you can save a completed and correct declaration to submit it at another time or from another computer.

A NIF840.txt file will be saved to your device's 'Downloads' folder, or to the predetermined folder set by your browser.

The option "Optional:Import data from file.Browse" allows you to import the file previously saved from the form itself or generated with a programme external to the AEAT. This file must be in text format and conform to the published logical design for the current model.The registration designs are published on the website.

By clicking on "Browse" buttonyou can select the file from the location where it is saved.

Once you have completed the declaration, click on "Send" to file it online.

If in this step errors are detected in the information filled in, you will be able to see the description of the errors detected at the top of the screen.

If no errors are detected, a screen will appear with the options "Consulta de declaración" (shows a draft tax return that is not valid for filing) and "Presentación de la declaración". Click on the latter to continue the presentation.

In the next window check the box "Agree" and click "Sign and Send".

The result of a correct filing will be a filing receipt with an embedded PDF, containing a first page with the filing information (registration entry number, Secure Verification Code, receipt number, day and time of filing and the filer's details) and the complete copy of the declaration on the following pages.

If you wish to present complementary documentation to the form presented, access with an electronic certificate or Cl@ve PIN through the option "Aportar documentación complementaria, modelo 840".This application allows documents to be send in several formats, linked to the tax return by the file number or electronic reference number.

If you do not have to provide documentation, you can also file on paper by downloading the form of the model.