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 submit it, having it, in this case, the consideration of a declaration of IRPF for all purposes.

Confirmation and submission of the draft declaration, and the payment, refund request or waiver thereof, will be carried out by one of the following means:

1. By electronic means via the Internet at the Agency's Electronic Office

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 needed for electronic filing of the declaration and the procedure to follow for this, depending on the result of your declaration, are discussed in section " Filing of 2022 Personal Income Tax Returns " of this Chapter.

2. By electronic means via telephone

By calling the number 901 200 345. For this purpose, the taxpayer must communicate, among other data, 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 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 spouse's reference number or the spouse's Cl@ve PIN.

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

For these purposes, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the taxpayers who communicate, confirm and submit the draft declaration.

The taxpayer can obtain proof of submission 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: recognised electronic certificate, reference number or Cl@ve PIN system, or through the electronic document verification service of the Electronic Office with the secure verification code that will have been provided to you after submission.

The telephone line cannot be used to confirm the draft declaration and carry out its submission when the result of the same is to be paid and the taxpayer does not opt for direct debit in a collaborating entity of the resulting amount or, where applicable, of the amount corresponding to the first installment. However, in these cases, the taxpayer may also make the payment through the payment document to a collaborating entity within the established period.

Note: Please note 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, using certain identification systems.

3. Personally

Confirmation and submission of 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 listed in the electronic address of the State Tax Administration Agency, https://sede.agenciatributaria.gob.es and upon request for an appointment, as well as in the offices authorized by the 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 a copy of “Form 100.” Document of payment or refund of the declaration of IRPF ”, as proof of the submission made or, where appropriate, the proof of submission with the data of the declaration model of IRPF corresponding to the declaration submitted, validated with a secure verification code, which will include the date and time of submission of the declaration.

However, the draft declaration may not be confirmed and its submission may not be carried out by this means when the result thereof is to be paid and the taxpayer does not opt for direct debit in a collaborating entity of the resulting amount or, where applicable, of the amount corresponding to the first instalment. However, in these cases, the taxpayer may also make the payment through the payment document to a collaborating entity within the established period.

The IRPF declarations of spouses who are not legally separated may also be submitted in this manner, in which one of them requests the suspension of the payment and the other declares the waiver of the collection of the refund, regardless of the final result of their declarations, to pay, to refund or negative.

b) In the offices of the tax authorities 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 single tax window systems, under the terms provided for in said agreement.