Who can submit electronically?

The electronic submission of Form 200 via the Tax Agency's electronic office can be carried out:

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

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

3. By persons or entities that, as provided for in article 92 of Law 58/2003, of December 17, General Tax Law, hold the status of social collaborators in the application of taxes and meet the requirements and conditions established for this purpose by the regulations in force at any given time.