How is the tax return filed?

Once the declaration has been made and the file to be transmitted has been obtained, previously prepared using the help form (WEB Companies) developed by the Tax Agency or another program that generates a file with the same format, you must proceed as follows:

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 presenter with the receipt-proof of payment referred to in article 3.3 of Order EHA /2027/2007, of June 28, 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 was made, the taxpayer or, where applicable, the presenter will connect to the Electronic Office of the Tax Agency and proceed to:

   • Select the tax concept and the declaration type to transmit.

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

     The introduction of the Full Reference Number (NRC) will not be required when the taxpayer is covered by the current account system for tax matters, or when the payment is made through formalization by bodies of the General State Administration.

   • Select the recognized electronic certificate and generate the electronic signature to be able to transmit the declaration to the Tax Agency.

     If the filing of the declaration is accepted , the Tax Agency will return the data of the declaration on the screen with the result to be entered validated with a secure 16-character verification code, in addition to the date and time of 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 payment, this may be done up to the fourth calendar day following payment, without this implying an alteration of the declaration and payment deadlines provided for by regulations.

2. The result of the tax return is to be paid in and the payment is made by direct debit. The taxpayer, or as applicable, the filer shall contact the e-Office of the Tax Agency and will access the filing procedure corresponding to the self-assessment which they wish to send.

   To transmit the declaration with a result to be entered by direct debit, it will not be necessary for the taxpayer to contact the collaborating Entity to generate a Complete Reference Number (NRC) .

   The taxpayer must enter in the declaration the direct debit order and enter the International Bank Account Code (IBAN) of the account into which the payment is to be domiciled, which must meet the requirements established in article 2 of Order EHA /1658/2009, of June 12, which establishes the procedure and conditions for direct debit of payment of certain debts managed by the State Tax Administration 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 declaration with direct debit order is accepted , the Tax Agency will return the data on the screen and the coding of the direct debit account validated with a secure verification code, in addition to the date and time of submission.

   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 corrected later, or the submission can be repeated if the error was caused by other reasons.

3. The result of the declaration is to be paid and the taxpayer does not have an open account in any of the credit institutions that act as collaborators in state tax collection management . The taxpayer may pay the tax debt, after acknowledging it, by bank transfer , following the procedure for paying debts through transfers through entities collaborating in the collection management entrusted to the State Tax Administration Agency defined in the Resolution of January 18, 2021 , of the General Directorate of the State Tax Administration Agency.

   This procedure may only be used by those obliged to pay who choose to make the payment remotely and who do not have an account in their name with any entity collaborating with the Tax Agency and, in particular, when this type of payment is intended to be made from abroad.

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

   https://sede.agenciatributaria.gob.es/Sede/en_gb/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 that the key is obtained through the corresponding link enabled 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 option « All procedures/Collection/Others » .

   In the case of declarations with a result to be paid in which the taxpayer intends to make a partial payment of the total debt and at the same time make a request for deferral, fractionation or compensation of the remaining part of the debt, or a request for payment of said part through delivery of assets of the Spanish Historical Heritage, he/she must obtain the Complete Reference Number (NRC) in the manner indicated in letter a) above provided for the case in which the result of the declaration is to be paid, 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 the Corporate Tax, you can consult the different payment methods in this same Chapter.