Procedure for filing the declaration based on the result: to enter or to return

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 submitting declarations on behalf of third parties, depending on the result of the same (to be paid or returned) and whether or not the payment corresponding to the entire payment or the first instalment has been directly deposited, the following procedure must be followed:

a) Declaration with result to be paid, the total payment of which 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.

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) Declaration with result to be paid, the total payment of which 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) Declaration with result to be entered when submitted 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) Declaration with 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.

In the event that a refund is requested to an account opened abroad, the identifying details of said bank account will be communicated.