Electronic submission via the Internet

The IRPF declarations, whatever the result, can be submitted online.

However, when taxpayers must submit with the declaration the additional documentation referred to above and, in general, any documents, requests or statements of options not expressly contemplated in the official declaration forms themselves, the electronic submission of the declaration will require that the aforementioned additional documentation be submitted, in the form of electronic documents, to the Electronic Registry of the State Tax Administration Agency, in accordance with the procedure provided for in the Resolution of December 28, 2009, which creates the Electronic Headquarters and regulates the electronic registries of the State Tax Administration Agency ( BOE of December 29).

Who can file electronically over the Internet?

Electronic filing via the Internet through the Electronic Office of the State Tax Administration Agency may be carried out:

1. By the taxpayers or, where applicable, their legal representatives.

2. By those voluntary representatives of taxpayers with powers or authority to electronically submit declarations and self-assessments on their behalf to the State Tax Administration Agency or to represent them before it, under the terms established at any given time by the General Directorate of the State Tax Administration Agency.

3. By persons or entities that, as provided for in article 92 of the LGT , have the status of social collaborators in the application of taxes and meet the requirements and conditions established for this purpose by the regulations in force at any given time.

   In relation to the LGT see Law 58/2003, of December 17, General Tax.

What technical requirements are needed for electronic filing?

Electronic filing via the Internet through the Electronic Office of the State Tax Administration Agency will be subject to compliance with the following general conditions:

1. The taxpayer must have a Tax Identification Number (NIF) and be identified, prior to filing, in the Census of Taxpayers referred to in article 3 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27. To verify compliance with this requirement, the taxpayer may access the “my census data” option available on the Electronic Office of the State Tax Administration Agency. In the case of a joint declaration made by both spouses, the above circumstances must be present in each of them.

2. The electronic submission may be made using a recognized electronic certificate issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of electronic trust services (BOE of November 12) that is admissible by the State Tax Administration Agency according to the regulations in force at any given time, or the Cl@ve PIN system or the reference number. In the case of a joint declaration made by both spouses, it will be necessary for the spouse who appears as the first declarant to have a recognized electronic certificate, Cl@ve PIN or reference number, and the other spouse must have a reference number or Cl@ve PIN.

   When the electronic submission is made by representatives or by duly authorized social collaborators, they will be the ones who must have their electronic certificate.

3. To make the electronic submission, the taxpayer or, where applicable, the self-assessment submitter must access the Draft/Declaration Processing Service.

   In the case of taxpayers, the filing of the declaration will be done through confirmation of the draft declaration.

   For their part, those who have general and specific powers of attorney related to Form 100 and social collaborators can use the Renta Web service to process the declaration of their representatives from the option available on the Form 100 processing page in the Electronic Office.

   Likewise, persons or entities authorized to submit declarations electronically on behalf of third parties may use a computer program to obtain the file with the self-assessments to be transmitted from the option available on the processing page of form 100 in the Electronic Office of the State Agency of Tax Administration.

How is the tax return filed?

Once the declaration has been made by accessing the Draft/Declaration Processing Service for confirmation of the draft and/or submission of the declaration or, where appropriate, from the option available on the Form 100 procedures page at the Electronic Office of the State Tax Administration Agency for submission of declarations on behalf of third parties, the following procedure must be followed, depending on the result of the declaration and whether or not the payment corresponding to the entire income or the first instalment has been directly debited:

Important: In the case of joint declarations of IRPF filed by both spouses for electronic submission, it will also be necessary to communicate the NIF as well as the spouse's reference number or their Cl@ve PIN.

a) With a result to be paid whose total payment is not made by direct debit or when partial payment is made with a request for deferral or installment, compensation, recognition of debt or through delivery of assets of the Spanish Historical Heritage.

The declarant or, where appropriate, the presenter 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 Draft/declaration processing service. Next, you will complete or confirm, if applicable, the payment splitting and direct debit options for the second instalment, offering you two alternatives at the time of submission:

1. Enter Complete Reference Number (CRN) obtained previously after completing payment at the collaborating organisation and continue confirming and filing the pre-populated tax return.

For these purposes, the declarant or the presenter may obtain the Complete Reference Number (NRC) of the collaborating entity through any of the following means:

• Directly, either in their offices or through the electronic banking services they provide to their clients.

• Through the Electronic Office of the State Tax Administration Agency, electronically, using a recognized electronic certificate or by using the Cl@ve PIN system)

2. Obtain a payment document with which payment can be made at a collaborating entity.

In both cases, if the declaration is accepted, the State Tax Administration Agency will return on screen the data of the IRPF declaration form corresponding to the declaration submitted, proof of submission, validated with a secure verification code that will indicate the date and time of submission that the declarant must print or file and keep.

If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.

b) With a result to be paid, the total payment or the corresponding payment for the first installment is made by direct debit

The transmission of the declaration will not require, beforehand, communication with the collaborating Entity to make the payment and obtain the NRC .

The transmission of the self-assessment, which will include the corresponding direct debit order, will be carried out in accordance with the provisions of the previous section.

In addition to the accepted declaration, as well as the payment or refund document, form 100, the taxpayer may keep the payment document for the second instalment, form 102, validated with a secure 16-character verification code which will contain, in addition to the date and time of filing the declaration, the direct debit order made and, where applicable, the payment instalment option chosen by the taxpayer.

Remember: If the declaration results in a payment, the taxpayer may, simultaneously with filing the declaration, set up a direct debit for the payment, make immediate electronic payment (after obtaining the full reference number (NRC)), or may obtain a payment document that will allow him to make the payment at a collaborating entity.

c) With a result to be paid when they are presented with a request for deferral or installment payment, compensation, recognition of debt or request for payment through delivery of assets of the Spanish Historical Heritage .

The procedure for electronic submission of self-assessments referred to in this section has only the particularity that, once the submission of the declaration has been completed, the declarant or the person or entity authorised to electronically submit declarations on behalf of third parties will obtain, in addition to the secure verification code, a seventeen-character settlement key with which, if desired, they may request at that very moment, through the link enabled for that purpose, the deferral or fractionation or the compensation or, where appropriate, payment by delivery of assets of the Spanish Historical Heritage. You may also use the settlement code to submit these requests at a later time at the Electronic Office of the State Tax Administration Agency on the Internet, at the electronic address " https://sede.agenciatributaria.gob.es ", through the "Pay, defer and consult" option in the Information and procedures section.

If the intention is to make payment of part of the total debt and, at the same time, request deferral or installment payment, compensation or request payment through delivery of assets of the Spanish Historical Heritage for the part of the debt not paid, the taxpayer may obtain the Complete Reference Number (NRC) of the collaborating entity in the manner provided for in section a) above for the case of self-assessments with a result to be paid, when payment is not made by direct debit. When you confirm the draft, enter the NRC , also indicating the option or options that you will exercise later with respect to the amount not entered.

Note: In no case will the electronic submission of the IRPF declaration be, in itself, considered a request for compensation, deferral or installment payment of debt or a request for payment through the delivery of assets of the Spanish Historical Heritage.

d) With a result to be returned or negative

The procedure for submitting these declarations is similar to that previously mentioned for declarations with a result to be paid, with the exception that it will not be necessary to carry out the communication phase with the Collaborating Entity to make the payment and to obtain the NRC associated with it, nor the domiciliation phase in the Collaborating Entity of the payment.

The declarant must, where applicable, complete or confirm the unique account identifier, International Bank Account Number (IBAN) and proceed to confirm and submit it.