Forms of filing:
| Form | Pay | To refund | To compensate or no activity |
|---|---|---|---|
| 303 | Submission shall generally be by electronic means. 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 at the E-Office, the pre-filing shall be submitted: | ||
| At any deposit institution located in Spanish territory that acts as a collaborator in the collection process. | At the deposit entity located in Spanish territory that acts as a collaborator in the collection management where you wish to receive the refund or at the Delegation or Administration of the AEAT corresponding to the tax domicile of the taxpayer. | By registered post or personal delivery at the AEAT Delegation or Administration corresponding to the tax domicile of the taxpayer. | |
| 322, 353, 369, 308, 341 | Mandatory electronic submission is established for these models. | ||
| 309 | Submission shall generally be by electronic means. However, when taxpayers submit form 309 in paper format generated by using the printing service located at the E-Office, the pre-declaration shall be submitted: | ||
| At any deposit institution located in Spanish territory that acts as a collaborator in the collection process. | --- | --- | |
| 390 | Electronically via the internet | ||