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Practical Handbook for Companies 2021

How is the tax return filed?

Once the return has been filed and the file to be transmitted has been obtained, prepared previously using the help form (Companies WEB) developed by the Tax Agency or another programme that generates a file in the same format, the following procedure must be followed:

  1. The result of the tax return is to be paid in and the payment is not made by direct debit.

    The taxpayer or, if applicable, the filer must contact the collaborating Entity, either electronically (directly or through the Tax Agency's e-Office) or by going to its branches to pay the resulting fee.

    Once the payment has been made, the Collaborating Entity will provide the taxpayer or the filer with the payment receipt referred to in Article 3.3 of Order EHA/2027/2007, of 28 June, which must include the Complete Reference Number (NRC) assigned by the collaborating entity to the payment made.

    On the same date on which the payment has been made, the taxpayer or, as the case may be, the filer shall connect to the Tax Agency's e-Office and proceed to:

    • Select the tax item and the type of tax return to be transmitted.

    • Enter the Complete Reference Number (NRC) associated with the income (except in cases where you do not have to enter the debt for belonging to a tax group).

      The Complete Reference Number (NRC) does not have to be introduced when the taxpayer uses the current account system for tax matters or when the payment is made as part of formalisation processes performed by bodies of the General State Administration.

    • Select the recognised electronic certificate and generate the electronic signature in order to transmit the tax return to the Tax Agency.

      If the filing of the return is accepted, the Tax Agency will return on screen the data of the return with the result to be paid validated with a secure verification code of 16 characters, as well as the date and time of the filing.The taxpayer or filer must keep the accepted return (Form 200), as well as the income document (Form 200 or 206) duly validated with the corresponding secure verification code.

      If the submission is rejected, a description of the errors detected will be displayed on the screen so that they can be corrected.

      In cases where there are technical difficulties that prevent electronic transmission on the same date of receipt, it may be carried out up to the fourth calendar day following that of receipt, without this implying an alteration of the periods of tax return and receipt provided for in the regulations.

  2. The result of the tax return is payable and payment is made by direct debit. The taxpayer or, where applicable, the taxpayer must connect to the Tax Agency's E-Office and access the filing procedure corresponding to the self-assessment that he/she wishes to transmit.

    To send the tax return with the result to be paid by direct debit, there will be no need for the taxpayer to contact the collaborating organisation to generate a Complete Reference Number (CRN).

    The taxpayer must enter the direct debit order on the return and enter the International Bank Account Code (IBAN) of the account from which the payment is to be direct debited, which must meet the requirements established in Article 2 of Order EHA/1658/2009, of 12 June, establishing the procedure and conditions for the direct debit of the payment of certain debts whose management is entrusted to the Tax Agency.

    In any case, the direct debit order must refer to the total amount that is to be paid resulting from the self-assessment filed electronically.

    The taxpayer shall then transmit the return pursuant to the procedure set out in the previous point, using their own electronic certificate.

    If the filer is a duly authorised agent, they must file the return using their own recognised electronic certificate.

    If the return with direct debit order is accepted, the Tax Agency will return on screen the details of the return and the coding of the direct debit account validated with a secure verification code, as well as the date and time of filing.

    The taxpayer or the submitter shall keep the accepted and validated return with the aforementioned electronic code.

    If the submission is rejected, a description of the errors detected will be displayed on the screen so that they can be subsequently corrected, or the submission can be repeated if the error was caused by other reasons.

  3. The result of the tax return is to be paid and the taxpayer does not have an account open with any of the credit institutions that collaborate in the state collection process.The taxpayer may pay the tax debt, after acknowledgement of the same, by bank transfer, following the procedure for payment of debts by transfer through collaborating entities in the collection management entrusted to the State Tax Administration Agency defined in the Resolution of 18 January 2021, of the Directorate General of the State Tax Administration Agency.

    This procedure may only be used by those liable for payment who choose to make the payment in person and do not have an account of their own in any of the Tax Agency's collaborating entities and, in particular, when this type of payment is intended to be made from abroad.

    You can consult this procedure and the conditions for the payment of debts by transfer at the following link:

    https://sede.agenciatributaria.gob.es/Sede/deudas-apremios-embargos-subastas/pagar-aplazar-consultar/pagos-transferencias-especial-extranjero.html

  4. The result of the tax return is an amount payable, with a request for deferment or payment in instalments, offset, recognition of debt or request for payment with Spanish Historic Heritage assets

    The procedure for the electronic filing of the tax return will be the same as the procedure described in the previous paragraphs, with the difference that, once the return has been completed, the filer will obtain, in addition to the secure verification code, a seventeen-character settlement code with which to request deferral or payment in instalments, or to offset the debt, as well as request payment of the debt with Spanish Historical Heritage assets.This request may be made either at the same time as the password is obtained through the corresponding link provided for this purpose, or at a later time by accessing the Tax Agency's Electronic Headquarters on the Internet (electronic address:"https://sede.agenciatributaria.gob.es") through the option "All operations/Collection/Other".

    As regards tax returns where the taxpayer intends to make a partial payment of the total debt and at the same time, file a request for deferral, instalments or compensation of the remaining part of the debt, or a request for payment of said part using Spanish Historical Heritage assets, the Full Reference Number (NRC) must be obtained as indicated in letter a) above for the case in which the result of the return is an amount payable and the payment is not made by direct debit.

  5. The result of the tax return is a refund (both with and without a request for refund), offset or negative.

    The procedure for filing these returns is identical to that indicated above for tax returns requiring a deposit, except that the communication phase with the collaborating body will not be necessary to make the deposit and obtain a Complete Reference Number (NRC) associated with it, nor the direct debit of the debt payment at the corresponding collaborating body.

Regarding the payment of the tax debt of Corporation Tax, you can consult the different payment methods in this same Chapter.