9.1 Taxpayers filing online with an electronic certificate
The following taxpayers are required to file electronically over the Internet with an electronic certificate:
The S. A. and S. L., as well as the taxpayers assigned to the Large Company Management Units or to the Central Delegation for Large Taxpayers, their informative declarations, self-assessments and, in general, their census declarations.
The rest of the entities (cooperatives, associations, foundations) will present the self-assessments online with electronic certificate or printed pre-tax return and the informative tax returns by Internet with electronic certificate.
Individuals who are not obliged 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 file using Cl@ve PIN.