Skip to main content
Form 100. 2019 Personal Income Tax return

3.3.1. Filing of tax returns

The tax return may be filed:

  • By electronic means, via the internet, at the Tax Agency's e-Office.
  • By electronic means, by telephone, upon request for an appointment.
  • At the offices of the State Tax Administration Agency, upon request for an appointment.
  • In the branches set up by the Autonomous Communities, cities with the Statute of Autonomy and Local Entities.

The statements made through the help services provided in the branches may be filed directly in the same for immediate electronic transmission and, in the case of tax returns with a result of payment provided that the taxpayer has made the resulting payment or the first instalment, if these are tax returns in which the latter has chosen to pay in instalments.

Taxpayers who have their habitual residence abroad and those who are outside the national territory during the filing periods may file their tax return and, if applicable, make the payment or request the refund by electronic means.

Filing the return.

Once the tax return has been made, it must be carried out as follows, depending on the case:

  1. With a result of payment whose total or the first term payment is not made by direct debit.

    The declarant or, if applicable, the presenter will complete the payment deferral and direct debit options for the second term, offering two alternatives at the time of presentation:

    • Enter the Complete Reference Number (NRC) previously obtained from the collaborating entity by one of the following means: Directly, either at your branch or through the online banking services provided to your customers or through from the Tax Agency E-Office electronically, using a recognised electronic certificate or using the Cl@ve PIN system).

    • Obtain a payment document with which, once printed, you must make the deposit in any of the collaborating entities in the collection management process.

    In both cases, if the tax return is accepted, the Tax Agency will return the details of the form of the Personal Income Tax return corresponding to the tax return to the account on the screen filed, proof of presentation, validated with a secure verification code, which will include the date and time of presentation that the declarant must print or file and keep. 16

    If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.

  2. With a result of payment, the total payment of which is or the first instalment is made by direct debit.

    The transfer of the tax return will not require prior communication with the collaborating entity to make the deposit and obtain the NRC.

  3. With a result of payment when they are filed with a deferral or deferral application, compensation, debt recognition or payment request by delivery of Spanish Historical Heritage assets.

    If the aim is to make the payment of a part of the total debt and, at the same time, request the deferral or payment in instalments, the compensation or the payment request by delivery of Spanish Historical Heritage assets for the part of the debt not deposited, the taxpayer can obtain the Number of the full reference (NRC) of the collaborating entity in the manner provided for in section 1) above. When the draft return is confirmed, the NRC will be entered, stating the option or options that it will subsequently exercise with regard to the amount not deposited. Applications can be submitted to the E-Office of the Tax Agency on the Internet, at the email address "," through the option Procedures, Services and Procedures.

  4. With a result to be returned or negative

    The declarant must, if applicable, complete or confirm the unique identifier of the account, International Bank Account Code (IBAN) and proceed to confirm and file it.

  5. Declarations corresponding to spouses not legally separated in which one of them requests the suspension of the deposit and the other waives the refund. The taxpayer and the spouse must expressly request that they take advantage of this payment suspension procedure while filing the tax return.