Forms of filing
| Form | To pay | Refund | To be offset or without activity |
|---|---|---|---|
| 303 | The presentation will be generally electronic. However, when taxpayers who are not obliged to use the electronic certificate, submit form 303 in printed format generated by using the printing service located in the E-Office, the pre-declaration will be presented: |
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| In any depository institution located in Spanish territory that acts as a collaborator in tax collection management. | In the depository company located in Spanish territory that acts as a collaborator in the collection management where the refund is to be received or in the Delegation or Administration of the Tax Agency corresponding to the taxpayer's tax address. | By registered mail or personal delivery to the Tax Agency Delegation or Administration corresponding to the declarant's tax address. | |
| 322, 353, 369, 308, 341 | Mandatory electronic filing is established for these models | ||
| 309 | The presentation will be generally electronic. However, when taxpayers submit form 309 in printed format generated by using the printing service located in the E-Office, the pre-return will be presented: |
||
| In any depository institution located in Spanish territory that acts as a collaborator in tax collection management. | --- | --- | |
| 390 | Online | ||