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Practical Handbook for Companies 2021

Who can submit electronically?

The electronic filing of Form 200 via Internet through the Tax Agency's E-Office can be carried out:

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

  2. By voluntary representatives of taxpayers with powers or faculties to electronically file returns and self-assessments with the Tax Agency on their behalf or to represent them before the Tax Agency, under the terms established from time to time by the Directorate General of the Tax Agency.

  3. By the persons or entities that, in accordance with the provisions of article 92 of Law 58/2003, of 17 December, General Taxation, have 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.