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Practical Handbook for Companies 2021

General conditions for electronic submission

In order to file form 200 electronically via the Internet through the Tax Agency's E-Office, it will be necessary for the following:

  1. The taxpayer has Tax Identification Number (NIF).

  2. The electronic filing is made using a recognised electronic certificate issued in accordance with the provisions of Law 59/2003, of 19 December, on Electronic Signature, and which is admitted by the Tax Agency in accordance with the provisions of Order HAP/800/2014, of 9 May, which establishes specific rules on identification and authentication systems by electronic means with the State Tax Administration Agency.

    The application, revocation and renewal procedures for these electronic certificates will depend on the conditions established by each Certification Authority admitted by the State Tax Administration Agency.

    In cases where the electronic filing is carried out by proxies or social collaborators, it will be these who must have their recognised electronic certificate.

  3. The taxpayer or, where applicable, the person filing the return, completes the help form (Sociedades WEB) by means of which the file with the return to be sent will be generated, or transmits a validated file that has been generated by other compatible means.