Forms of filing
| Form | To pay | Refund | To compensate or without activity |
|---|---|---|---|
| 303 | The presentation will generally be electronic. However, when taxable persons not required to use the electronic certificate present form 303 in printed format generated by using the printing service located at the electronic headquarters, the pre-declaration will be presented: |
||
| In any deposit entity located in Spanish territory that acts as a collaborator in the collection management. | In the deposit entity located in Spanish territory that acts as a collaborator in the collection management where the refund is desired or in 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 address of the declarant. | |
| 322, 353, 369, 308, 341 | Mandatory electronic submission is established for these models. | ||
| 309 | The presentation will generally be electronic. However, when taxable persons present form 309 in printed format generated by using the printing service located at the Electronic Office, the pre-declaration will be presented: |
||
| In any deposit entity located in Spanish territory that acts as a collaborator in the collection management. | --- | --- | |
| 390 | Electronically over the internet | ||