Forms of filing
| Form | To pay | Refund | To compensate or without activity |
|---|---|---|---|
| 303 | The presentation will generally be made electronically. However, when taxpayers not required to use the electronic certificate submit form 303 in printed format generated by using the printing service located at the Electronic Office, the pre-declaration will be submitted: |
||
| In any depository entity located in Spanish territory that acts as a collaborator in collection management. | At the depository entity located in Spanish territory that acts as a collaborator in the collection management where the refund is to be received or at the Delegation or Administration of the AEAT corresponding to the tax domicile of the declarant. | By certified mail or personal delivery to the AEAT Delegation or Administration corresponding to the tax domicile of the declarant. | |
| 322, 353, 369, 308, 341 | Mandatory electronic submission is established for said models | ||
| 309 | The presentation will generally be made electronically. However, when taxpayers submit form 309 in printed format generated by using the printing service located in the Electronic Office, the pre-declaration will be submitted: |
||
| In any depository entity located in Spanish territory that acts as a collaborator in collection management. | --- | --- | |
| 390 | Electronically via the Internet | ||