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Form 100. Personal Income Tax Declaration 2022

3.3.1. Presentation of declarations

Declarations 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.

Declarations made through the help services provided in the offices may be submitted directly there for immediate electronic transmission. In the case of declarations with results to be entered, the admission of the presentation will be conditional on the taxpayer proceeding in said act with the direct debit of the entire resulting income or of the first installment, if he has chosen to split the payment.

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.