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 technical requirements that are required for the electronic presentation of the return and the procedure to follow for this, based on the result of your return, are discussed in the section " Presentation of personal income tax returns 2022 " of this Chapter.
2. By electronic means via telephone
By calling the number 901 200 345. To this end, the taxpayer must communicate, among other information, his Tax Identification Number (NIF), his reference number or Cl@ve PIN, as well as the International Bank Account Code (IBAN), in which he wishes to carry out the aforementioned domiciliation. In the case of a joint declaration made by both spouses, it will also be necessary to communicate the NIF , as well as the spouse's reference number or Cl@ve PIN 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 will have been provided after presentation.
The telephone 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 bank in collaborating entity of the resulting amount or, where applicable, that corresponding to the first installment. However, in these cases, the taxpayer may also make the payment through the payment document at a collaborating entity within the established period.
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.
The confirmation and presentation of the draft declaration can be done at the following offices:
a) The taxpayer may appear at the offices of the State Tax Administration Agency , exclusively for those taxpayers who meet the requirements stated in the address electronic of the State Tax Administration Agency, https://sede.agenciatributaria.gob.es and upon request for an appointment, as well as in the offices enabled by the Communities Autonomous Communities, Cities with Statute of Autonomy and Local Entities for confirmation of the draft declaration and its immediate electronic transmission.
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 appropriate, the proof of presentation with the data of the declaration model IRPF ##2##corresponding to the declaration presented, validated with a secure verification code, which will include the date and time of the presentation of the declaration.
However, the draft declaration cannot be confirmed and submitted in this way when the result is to be deposited and the taxpayer does not opt for direct debit. bank in collaborating entity of the resulting amount or, where applicable, that corresponding to the first installment. However, in these cases, the taxpayer may also make the payment through the payment document at a collaborating entity within the established period.
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.
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.