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Practical Income Manual 2020.

Confirmation and submission of draft declaration

When the taxpayer considers that the draft declaration reflects his tax situation for the purposes of this tax, he may confirm it and present it, having the same, in this case, be considered a Personal Income Tax declaration to all effects.

The confirmation and presentation of the draft declaration, and the making of the deposit, the request for the refund or the renunciation thereof, will be carried out by one of the following means:

1. By electronic means through the Internet at the Agency's electronic headquarters

In this case, the taxpayer must use one of the following identification systems: recognized electronic certificate, Cl@ve PIN system or reference number. In the case of joint declarations made by both spouses, it will also be necessary to communicate the NIF , as well as the reference number or Cl@ve PIN of the spouse.

The procedure to follow will be the following:

a) The declarant must connect to the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address https://sede.agenciatributaria.gob.es , accessing the Service processing of the draft/declaration. Next, depending on the result of the draft declaration, the taxpayer must:

  • If the result of the draft declaration is to be deposited and you do not opt for direct debit in a collaborating entity as a means of payment of the resulting amount or, where applicable, that corresponding to the first installment, The declarant will complete or confirm, where appropriate, the options for splitting the payment and direct debit of the second installment, will record the Complete Reference Number (NRC) obtained after making the deposit in the collaborating entity and will proceed to confirm and present the draft.

    For these purposes, the taxpayer may obtain the Complete Reference Number (NRC) of the collaborating entity by any of the following means:

    • Directly, either in their offices or through the electronic banking services that they provide to their clients.
    • Through the electronic headquarters of the State Tax Administration Agency, electronically, using a recognized electronic certificate or by using the Cl@ve PIN system).

    In this case, the taxpayer may also make the payment through a document for deposit at a collaborating entity, which must be printed and proceed to make said deposit.

  • If the result of the draft declaration is to be deposited and the taxpayer opts for direct debit in a collaborating entity as a means of payment of the resulting amount or, where applicable, that corresponding to the first installment , you must complete or confirm the unique identifier of the account, International Bank Account Code (IBAN) and, where applicable, the options for splitting the payment and direct debit and will proceed to confirm and present the draft.
  • If the result of the draft declaration is a result to be returned or negative the declarant must, where appropriate, complete or confirm the unique identifier of the account, International Bank Account Code (IBAN). ) and proceed to its confirmation and presentation.

b) If the declaration is accepted, the State Tax Administration Agency will return on screen the data of the IRPF declaration model corresponding to the declaration presented, proof of presentation, validated with a secure code of verification which will include the date and time of presentation that the declarant must print or file and retain.

Taxpayers can also access their tax data and the summary of the draft declaration through an application for mobile devices, after registering in it, using one of the following identification systems established in the previous section (Cl@ve PIN system or reference number). They may also confirm and present the draft declaration as long as they do not have to modify or include any additional information.

2. By electronic means via telephone

By calling the number 901 200 345 (also accessible by calling 91 535 68 13). To this end, the taxpayer must communicate, among other information, his Tax Identification Number (NIF), his reference number, as well as the International Bank Account Code (IBAN), in which he wishes to make the aforementioned direct debit. In the case of a joint declaration made by both spouses, it will also be necessary to communicate the NIF , as well as the reference number of the spouse.

Once the presentation has been made, the State Tax Administration Agency will return the secure verification code associated with the presentation.

For these purposes, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the taxpayers who carry out the communication, confirmation and presentation of the draft declaration.

The taxpayer can obtain proof of its presentation by accessing the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address https://sede.agenciatributaria.gob.es , by using one of the following identification systems: recognized electronic certificate, reference number or Cl@ve PIN system, or through the electronic document matching service of the Electronic Office with the secure verification code that the telephone operator will communicate to you.

The telephone route cannot be used to confirm the draft of the declaration and carry out its presentation when the result of the same is to be deposited and the taxpayer does not opt for direct debit to a collaborating entity of the resulting amount or, where applicable, the corresponding to the first term.

Note: Take into account the Resolution of December 15, 2020, of the Tax Management Department of the State Tax Administration Agency, which enables procedures and actions through the telephone channel, through certain identification systems.

3. Personally

The confirmation and presentation of a draft declaration may be done:

a) The taxpayer may appear at the offices of the State Tax Administration Agency , upon request for an appointment, as well as at those enabled by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities for the confirmation of the draft declaration and its immediate electronic transmission.

However, the draft declaration cannot be confirmed and its presentation carried out in this way when the result is to be deposited and the taxpayer does not opt for direct debit at a collaborating entity of the resulting amount or, where applicable, the amount corresponding to the first installment.

The Personal Income Tax returns of spouses who are not legally separated may also be submitted in this way in which one of them requests the suspension of the income and the other expresses the waiver of collecting the refund, whichever be the final result of your statements, to be entered, to be returned or negative.

In this case, the taxpayer will be given his or her copy of “Form 100.” Document of entry or return of the Personal Income Tax declaration” as proof of the presentation made or, where applicable, the proof of presentation with the data of the Personal Income Tax declaration model corresponding to the submitted declaration, validated with a 16-character secure verification code which will include the date and time of the presentation of the declaration.

b) In the offices of the tax administrations of the Autonomous Communities and Cities with Statute of Autonomy that have signed a collaboration agreement with the State Tax Administration Agency for the implementation of tax single window systems, in the terms provided for in said agreement.