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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

9.1 Required to submit online with electronic certificate

The following taxpayers are required to file electronically via the Internet with an electronic certificate:

  • The SA  and SL , as well as taxpayers assigned to the Large Business Management Units or the Central Delegation of Large Taxpayers , their information declarations, self-assessments and, in general, their census declarations.

  • The remaining entities (cooperatives, associations, foundations) will submit the self-assessments online with an electronic certificate or printed pre-declaration and the informative declarations online with an electronic certificate.

  • The Public Administrations .

Individuals not required to use an electronic certificate, and for forms 038, 180, 182, 187, 188, 190, 193, 198, 233, 282, 296, 318, 345, 347, 349, 390 and 720, may submit the form using Cl@ve.