Deadline and form of submission of declarations

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.

Deadline for submission of draft and IRPF declarations

The deadline for submitting the draft and the IRPF declarations corresponding to the fiscal year 2023 , whatever the result, will be between the days April 3 and July 1, 2024, both inclusive.

All of this, without prejudice to the deadline for direct debit of the declarations (until June 26, 2024 ) which is discussed in this same chapter.

Form of presentation of the draft and the declarations of the IRPF

Confirmation of the draft and subsequent submission of the same (declaration) or of the IRPF declarations must be carried out by one of the following means:  

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

To do so, the taxpayer must use one of the following identification systems: recognized electronic certificate, Cl@ve Mobile system (includes Cl@ve PIN) 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 Mobile Cl@ve (includes Cl@ve PIN) of the spouse.

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.

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.

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

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.

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.

2. By electronic means via telephone

For this purpose, the taxpayer must communicate, among other data, his Tax Identification Number (NIF), his reference number or Mobile Cl@ve (including 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 Mobile Cl@ve (includes Cl@ve PIN) of the spouse.

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 Mobile system (includes Cl@ve PIN), 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 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 in 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

a) 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 , requesting 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.

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.

The IRPF declarations made through the assistance services provided for in sections a) and b) above may be submitted, whatever their result, at said event in the aforementioned offices for immediate electronic transmission to the State Tax Administration Agency.