Actions prior to access to the draft declaration

Before accessing the draft declaration, the taxpayer must have one of the means of identification, authentication and signature indicated below, and ratify or, where appropriate, modify their tax address.

a. Identification systems for access to the draft and/or tax data

Important : the taxpayer must have NIF and be identified in advance to the presentation, in the Census of Tax Obligors referred to in article 3 of the General Regulation of the actions and procedures of tax management and inspection and development of the common standards of the 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 at the electronic headquarters of the AEAT . In the case of a joint declaration made by both spouses, the above circumstances must occur in each of them .

1. Electronic certificate recognized, issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of electronic trust services, which is admissible by the Agency State Tax Administration according to the regulations in force at all times.

   Please note that Law 59/2003, of December 19, on electronic signatures, was repealed with effect from November 13, 2020, by the repealing provision a) of Law 6/2020, of November 11, regulating certain aspects of electronic trust services ( BOE of November 12).

2. Cl@ve Mobile System (includes Cl@ve PIN) for common identification, authentication and electronic signature for the entire State Administrative Public Sector, which will allow citizens to relate electronically with public services through of a common platform through the use of keys agreed upon prior registration as a user of the same.

   Take into account Order PRE/1838/2014, which publishes the Agreement of the Council of Ministers, of September 19, 2014, which approves Cl@ve PIN, the common platform of the State Administrative Public Sector for the identification, authentication and electronic signature through the use of agreed keys ( BOE of October 10). 

   Note: Please note that for this campaign, in the telephone service, for agility and ease, in the case of identifying yourself through Cl@ve it is planned to always send a Cl@vePIN by SMS.

3. Reference number previously provided by the State Tax Administration Agency.

   To obtain the reference number, taxpayers must communicate their Tax Identification Number (NIF), the expiration date of their National Identity Document (DNI) or the support number of their Foreigner Identity Number (NIE), except in the event that the National Identity Document (DNI) is permanent (expiry date 01/01/9999) in which case the date of issue must be communicated or in the event that it is a Tax Identification Number (NIF ) that begins with the letters K, L, M in which the date of birth must be communicated.

   In addition, the amount in box [0505] of the Personal Income Tax declaration corresponding to the financial year must be provided. 2022 , “General taxable base subject to tax”, unless it is a non-filing taxpayer in the immediately preceding year, in which case an International Bank Account Code (IBAN) must be provided. of a Spanish banking entity in which it appears as the owner as of December 31, 2023.

   The reference number may be requested by electronic means through the Internet at the electronic headquarters of the State Tax Administration Agency, through a recognized electronic certificate or the Cl@ve Móvil system (includes Cl@ve PIN), without the need to communicate the box [0505] .

   The State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the person or persons requesting the reference number, as well as, where appropriate, the conservation of the data communicated.

   Obtaining a reference number invalidates the previous reference number that had been requested, in such a way that, in the event that several reference numbers have been requested, only it will be valid and therefore will allow access to the draft or the tax data, modify and, where appropriate, present the draft or declaration of Personal Income Tax , the last reference number requested.

   Regarding the reference number, see the first section. 3.a) and Annex I of the Resolution of November 17, 2011 of the Presidency of the State Tax Administration Agency, which approves identification and authentication systems other than the advanced electronic signature to relate electronically with the aforementioned Tax agency. 

Important: In the case of joint declarations 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 Móvil (includes Cl@ve PIN) or number reference number, the other spouse must necessarily have a reference number or Cl@ve Mobile (includes Cl@ve PIN). In the event that access to the Service for processing the draft/declaration of the Personal Income Tax through the Electronic Office is carried out by representatives or by duly authorized social collaborators , these will be the ones who must have their electronic certificate.

b. Ratification of the taxpayer's current habitual residence

The identification of the taxpayer's tax address introduced in 2019 is maintained, which offers the information of the last tax address available in the database of the State Tax Administration Agency separately from the rest of the declaration and before the download of tax data so that the taxpayer can ratify it and, if applicable, modify it.

However, in this year, taxpayers of Personal Income Tax who are registered in the census of businessmen, professionals or withholders, if they wish to modify their tax address, must do so through the corresponding census declaration.