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

3.3.1. Presentation of declarations

The declaration may be submitted:

  • By electronic means, through the Internet, at the electronic headquarters of the State Tax Administration Agency.
  • By electronic means, by telephone, upon request of an appointment.
  • At the offices of the State Tax Administration Agency upon request for an appointment.
  • In the offices enabled by the Autonomous Communities, cities with Statute of Autonomy and Local Entities.

The declarations made through the help services provided in the offices may be submitted directly to them for immediate electronic transmission and, in the case of declarations with results to be deposited provided that the taxpayer had proceeded, the direct debit of the resulting income or of the first installment, if they are declarations in which the latter had opted for payment in installments.

Taxpayers who have their habitual residence abroad and those who are outside the national territory during the filing deadlines may submit their declaration and, where appropriate, make the deposit or request a refund by electronic means.

Filing the return.

Once the declaration has been made, you must proceed as follows depending on your case:

  1. With results to be entered whose total payment or that corresponding to the first installment is not made by direct debit.

    The declarant or, where applicable, the presenter will complete the options for installment payment and direct debit of the second installment, being offered 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 in their offices or through the electronic banking services that they provide to their clients or through the electronic headquarters of the AEAT electronically, using a recognized electronic certificate or through the use of the Cl@ system see PIN).

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

    In both cases, if the declaration is accepted, the AEAT will return on screen the data of the personal income tax declaration model corresponding to the declaration presented, proof of presentation, validated with a secure 16-character verification code which will include the date and filing time that the filer must print or file and retain.

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

  2. With results to be entered whose total payment or that corresponding to the first installment is made by direct debit.

    The transmission of the declaration will not require, in advance, communication with the Collaborating Entity to make the entry and obtain the NRC.

  3. With results to be entered when presented with a request for postponement or fractionation, compensation, recognition of debt or request for payment through delivery of Spanish Historical Heritage assets.

    If the intention is to pay part of the total debt and, at the same time, request the postponement or fractionation, compensation or request for payment by delivery of assets of the Spanish Historical Heritage for the part of the debt not paid, the taxpayer You may obtain the Full Reference Number (NRC) of the collaborating entity in the manner provided for in section 1) above. When you confirm the draft, you will introduce the NRC, also stating the option or options that you will subsequently exercise with respect to the amount not entered. Applications may be submitted at the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address "", through the Procedures, Services and Procedures option.

  4. With result to be returned or negative

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

  5. Declarations corresponding to spouses not legally separated in which one of them requests the suspension of income and the other waiver of the return. The taxpayer and spouse must expressly request to benefit from this income suspension procedure at the time of filing the return.