General conditions for electronic submission
In order to be able to present form 200 electronically via the Internet through the Electronic Headquarters of the Tax Agency, it will be necessary that:
The taxpayer has Tax Identification Number (NIF).
The electronic presentation is made using a recognized electronic certificate issued in accordance with the provisions of Law 59/2003, of December 19, on Electronic Signature, and which is admitted by the Tax Agency in accordance to the provisions of Order HAP /800/2014, of May 9, 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 said electronic certificates will depend on the conditions established by each Certification Authority admitted by the State Tax Administration Agency.
In cases where the electronic presentation is made by representatives or social collaborators, they will be the ones who must have their recognized electronic certificate.
The taxpayer or, where applicable, the filer of the declaration, complete the help form (WEB Companies) through which the file will be generated with the declaration to be sent, or carry out the transmission of a validated file that had been generated with other compatible means.