Electronic submission via the Internet
Personal Income Tax returns , whatever their result, can be submitted online.
However, when taxpayers must accompany the declaration with the additional documentation referred to above and, in general, any documents, requests or expressions of options not expressly contemplated in the official declaration models themselves, the electronic presentation of the declaration will require that the aforementioned additional documentation be presented, in the form of electronic documents, in 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 electronic records of the State Tax Administration Agency are regulated ( BOE of December 29).
Who can file electronically over the Internet?
The electronic presentation over the Internet through the electronic headquarters of the State Tax Administration Agency may be carried out:
By the taxpayers or, where applicable, their legal representatives.
By those voluntary representatives of taxpayers with powers or faculties to electronically present declarations and self-assessments on their behalf before the State Tax Administration Agency or represent them before it, in the terms established at any time by the General Directorate of the State Tax Administration Agency. Tax administration.
By the persons or entities that, as provided for in article 92 of the LGT , hold the status of social collaborators in the application of taxes and meet the requirements and conditions that, as such effect, establish the regulations in force at all times.
In relation to LGT see Law 58/2003, of December 17, General Tax.
What technical requirements are needed for electronic filing?
Electronic filing over the Internet through the electronic headquarters of the State Tax Administration Agency will be subject to compliance with the following general conditions:
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 Regulations of the actions and procedures of tax management and inspection and the development of common standards for tax application procedures, 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 headquarters of the State Tax Administration Agency. In the case of a joint declaration made by both spouses, the above circumstances must apply to each of them.
The electronic presentation may be carried out 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 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 must have the other spouse reference number or Cl@ve PIN.
When the electronic presentation is carried out by representatives or duly authorized social collaborators, they will be the ones who must have their electronic certificate.
To carry out the electronic filing, the taxpayer or, where applicable, the self-assessment filer must access the draft/declaration processing service.
In the case of taxpayers, the presentation of the declaration will be carried out through confirmation of the draft declaration.
For their part, those who have general and specific powers related to form 100 and social partners can use the Renta Web service to process the declaration of their clients from the option available on the procedures page of form 100 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 procedures page of form 100 in the Electronic Office. of the State Tax Administration Agency.
How is the tax return filed?
Once the declaration has been made, accessing the draft/declaration processing service to confirm the draft and/or submit the declaration or, where applicable, from the option available on the procedures page of form 100 at Headquarters. electronic of the State Tax Administration Agency for the presentation of declarations on behalf of third parties, depending on the result of the same and whether or not the bank direct debit of the payment corresponding to the entire income or the first installment, must be the following way:
Important: In the case of joint tax returns Personal Income Tax formulated by both spouses for electronic filing, it will also be necessary to communicate the NIF as well as the reference number of your spouse or your Cl@ve PIN.
a) With results to be deposited whose full 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 by delivery of Spanish Historical Heritage assets.
The declarant or, where applicable, 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, where appropriate, the options for splitting the payment and direct debit for the second installment, offering two alternatives at the time of presentation:
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 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)
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 the screen the data of the IRPF declaration model corresponding to the declaration presented, proof of presentation, validated with a code verification insurance that will include the date and time of presentation 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 results to be deposited whose total payment or that corresponding to the first installment is made by direct debit
The transmission of the declaration will not require, in advance, communication with the Collaborating Entity to make the entry and obtain the NRC .
The transmission of the self-assessment, in which the corresponding direct debit order will be collected, will be carried out in accordance with what was mentioned in the previous section.
In addition to the accepted declaration, the taxpayer may keep the deposit or return document, model 100, the second installment payment document, model 102, validated with a 16-character secure verification code which will contain, in addition to the date and time of submission of the declaration, the direct debit order made and, where applicable, the payment installment option chosen by the taxpayer.
Remember: If the declaration turns out to be entered, the taxpayer may, simultaneously with the presentation of the declaration, domiciliate the deposit, make the immediate electronic payment (after obtaining the complete reference number (NRC)), or may obtain a document of income that will allow you to make the payment at a collaborating entity.
c) With results to be entered when presented with a request for postponement or fractionation, compensation, recognition of debt or request for payment through delivery of Spanish Historical Heritage assets .
The procedure for electronic submission of the self-assessments referred to in this letter entails only the particularity that, once the submission of the declaration has been completed, the declarant or the person or entity authorized to submit declarations electronically on behalf of third parties You will obtain, in addition to the secure verification code, a settlement code of seventeen characters with which, if you wish, you can request at that same moment, through the link enabled for this purpose, the deferral or installment or compensation or, in If applicable, payment through delivery of Spanish Historical Heritage assets. You can also, with the settlement key, present these requests at a later time at the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address « https://sede.agenciatributaria.gob.es », through the option ”Pay, defer and consult”, in the Information and procedures section.
If the intention is to pay part of the total debt and, at the same time, request the postponement or fractionation, compensation or request for payment by delivery of assets of the Spanish Historical Heritage for the part of the debt not paid, the taxpayer You may obtain the Full Reference Number (NRC) of the collaborating entity in the manner provided for in section a) above in the case of self-assessments with results to be deposited, when the payment is not made by direct debit. When you confirm the draft, you will enter NRC also stating the option or options that you will subsequently exercise with respect to the amount not entered.
Note: In no case will the electronic submission of the personal income tax return be, in itself, considered a request for compensation, postponement or installment of debt or a request for payment through the delivery of goods. of 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 results to be entered, with the exception that it will not be necessary to carry out the communication phase with the Collaborating Entity to carry out the entry and to obtain the NRC associated with it, nor the domiciliation in Entity collaborating with the income.
The declarant must, where appropriate, complete or confirm the unique identifier of the account, International Bank Account Code (IBAN), and proceed to confirm and present it.
Note: In joint returns formulated by both spouses, for electronic filing it will also be necessary to communicate the NIF , as well as the reference number or “Cl@ve PIN” of the spouse. For these purposes, the State Tax Administration Agency will adopt the corresponding security protocol that allows guaranteeing the identity of the taxpayers who make the presentation.