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

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 form of the State Tax Administration Agency for the presentation of declarations on behalf of third parties, the procedure must be followed, depending on the result of the same (to be deposited or returned) and the direct debit or not of the payment corresponding to the entire income or the first installment, as follows:

a) Declaration with result to be entered 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 goods of the Spanish Historical Heritage.

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.

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) Declaration with result to be entered 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) Declaration with result to be entered when presented with a request for postponement or division, 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) Declaration with 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.

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