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

9.1 Obligated to present online with an 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 Management Units of Large Companies or the Central Delegation of Large Taxpayers , their informative declarations, self-assessments and with general also their census returns.

  • The rest of entities (cooperatives, associations, foundations) will present the self-assessments online with electronic certificate or printed pre-declaration and informative returns online with electronic certificate.

  • The Public Administrations .

Natural persons not required to use electronic certificate, and for models 038, 180, 182, 187, 188, 190, 193, 198, 233, 282, 296, 318, 345, 347, 349, 390 and 720, may carry out the presentation with Cl@ve.