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Form 200. Corporate Income Tax Declaration 2019

1.6.1 Declaration to be entered without direct debit

If the result of the declaration is to be entered and the payment is not made by direct debit, the taxpayer or, where applicable, the presenter must contact the Collaborating Entity, either electronically (directly or through the Electronic Office of the Tax Agency) or by going to its branches to make the payment of the resulting fee.

Once the payment has been made, the Collaborating Entity will provide the taxpayer or the presenter with the receipt-proof of payment referred to in section 3 of article 3 of Order EHA /2027/2007 , of June 28, which must include the Complete Reference Number (NRC) assigned by the collaborating entity to the deposit made.

On the same date that the deposit was made, the taxpayer or, where applicable, the presenter will connect with the Electronic Headquarters of the Tax Agency and will proceed to:

  • Select the tax item and the type of tax return to be transmitted.

  • Enter the Complete Reference Number (NRC) associated with the income (except in cases where you do not have to enter the debt for belonging to a tax group).

  • Select the recognised electronic certificate and generate the electronic signature in order to transmit the tax return to the Tax Agency.

In cases where the presenter is a duly authorized social collaborator, he must transmit the declaration using his own recognized electronic certificate.

If the declaration is accepted, the Tax Agency will return on screen the declaration data with the result to be entered validated with a secure 16-character verification code, in addition to the date and time of presentation. The taxpayer or presenter must keep the accepted declaration (form 200), as well as the income document (form 206) duly validated with the corresponding secure verification code.

If the presentation is rejected, the description of the detected errors will be shown on the screen so that it can be corrected.

In cases where there are technical difficulties that prevent the electronic transmission from being carried out on the same date of entry, this may be carried out up to the fourth calendar day following the date of entry, without this implying an alteration of the declaration and entry deadlines provided for by regulation.