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Practical Manual of Companies 2021.

Who can submit electronically?

The electronic presentation via Internet of form 200 through the electronic headquarters of the Tax Agency can be carried out:

  1. By the taxpayers of Tax or, where applicable, their legal representatives .

  2. By the voluntary representatives of the taxpayers with powers or faculties to electronically present on their behalf, declarations and self-assessments before the Tax Agency or represent them before it, in the terms established at any time by the General Directorate of the Tax Agency.

  3. For the persons or entities that, as provided for in article 92 of Law 58/2003, of December 17, General Tax, hold the status of social collaborators in the application of the taxes and comply with the requirements and conditions that, for this purpose, are established by the regulations in force at all times.