Relevant issues (types and ways to present and modify)
Find out about informative tax returns, their design, filing forms and how to amend them after filing
Informative tax returns are one of the ways of obtaining information that consists of mass provision of information with a tax impact on the Administration on a regular basis and using standardised channels.
They can be differentiated as follows:
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Summary of withholdings and payments on account. These are declarations based on a withholding or account deposit previously made and which are reported, and must be filed when the withholding or account deposit has been made.
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Informative tax returns. These declarations are not related to a previous withholding or account deposit, and must be filed when the transactions to be reported have been carried out.
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Mixed informative tax returns. These returns contain elements of the two previous types of declarations, e.g. form 187 or 190.
The current design of most standardised information returns forms consists of different registers:
- Type 1 register for the identification of the declarant and summary of data.
- Type 2 register intended to incorporate each of the data of those declared. There shall be as many type 2 records as there are declared records.
In addition to the above design, a more modern, flexible and less constrained design than the current Type 1 and Type 2 registry design is starting to be implemented in some recent reporting models. This is the format using XML computer messages implemented in models such as 231, 289 and 290.
Ways of filing informative tax returns
| Taxpaying person or entity | Total no. of records | Filing method(3) |
|---|---|---|
| Private Individuals
(Except those assigned to the DCGC/CGGE (1)) |
Any type (2) | * Electronic, via the Internet with a signature system with access password (Cl@ve PIN system) (4)
* Electronic, online, with advanced electronic signature or an identification and authentication system, in both cases using a recognised electronic certificate. |
Other taxpayers
|
Any type (2) | * Electronic, online, with advanced electronic signature or an identification and authentication system, in both cases using a recognised electronic certificate. |
(1) Persons or entities affiliated with the Central Delegation of Large Taxpayers or to one of the Large Companies Management Units of the Special Delegations of the Tax Agency.
(2) Please note that, from 2018 onwards, the possibility of filing informative tax returns disappears by means of a support directly legible by computer (modification via Order HFP/231/2018, of 6 March)
(3) In 2019, the possibility of filing by SMS forms 190, 347 and 390 is deleted.
(4) You can use the Cl@ve PIN system exclusively for individuals who are not obliged to use an electronic certificate, in the informative tax return forms 038, 179, 180, 182, 187, 188, 190, 193, 198, 231, 233, 234, 235, 236, 282, 296, 345, 347 and 349. 390 720
The tax returns of the different informative models can be filed through two channels:
- Presentation via web form.
Information returns that are often used by a large number of taxpayers usually have a web form available to assist with the completion of the return and the filing of the form.
- File filing ( TGVI Online)
Filing via uploading a file in a form that is validated online by the system. This form of filing can be used to present any information file regardless of its size, although its use is compulsory from 40,000 records onwards.
Filing by online TGVI file
The filing via the TGVI Online file is carried out as follows:
The taxpayer accesses the URL of TGVI-Online, where they select the file to be sent, and the file upload-validation process begins.
During the transfer, the taxpayer is shown a progress bar for both the transmission and the number of accepted/rejected records.
As the new service is transmitting the file, the details will be validated and the admissions/rejected will be viewed and updated in the taxpayer's browser. When the entire file is sent, the final result of candidates admitted/rejected is shown, but it must be noted that the tax return is not yet considered filed.
The options subsequent to the upload/validation of the file are as follows:
- “Submit correct records”
Type 1 record would be automatically updated to be consistent with the correct records.
A receipt is generated for presentation only of the correct records presented.
To avoid generating duplicate records, the file must contain a unique identification number for that exercise-model-taxpayer.
- “Download incorrect records”
A supplementary declaration file with the design of the record with the total number of incorrect records, which would have its own identification number (the original receipt will be that of the original declaration), would be discarded.
- “Download error messages”
In this case, you obtain a text file, which contains a detail of the error for each detail record (type 2) incorrect.
The file will show the incorrect detail record, then the character ";" as separator and finally the error that the record presents (it consists of a code and an error).
Once a return has been filed by means of a web form, the "consolidated" return will be subsequently acted upon, making the addition, modification or deletion of records directly, without the need to explicitly indicate the will to supplement or replace a previous return.
Therefore, once a return has been filed, if an authorised filer subsequently accesses the form, the "consolidated" return will be displayed on the form with the updated information filed, on which he/she can proceed to make the necessary changes (add records, modify records or delete records). The corresponding information contains the date of the last update of each record in the declaration.
Changes to tax returns using the TGVI online file
The system established by using the TGVI online (the one relating to the TGVI online form is different) is as follows:
Original TAX RETURN.
There can only be an original declaration. The rest would be complementary or substitutive.
Subsequent CHANGES.
We must differentiate:
Add records: A "C" will be entered if the purpose of filing this declaration is to include payments that, having been included in another declaration of the same year presented previously, have been completely omitted.
For this reason, several supplementary tax returns can be filed.
In the process of uploading and validating the file through TGVI online, the rejected records as incorrect must be presented as complementary (es in other words, it is not necessary to be a new original), and it must necessarily include the Supporting Document number of the tax return to which it complements.
Modify records: The purpose of filing a tax return that modifies the content of data declared in another tax return for the same year presented above will be to file a substitute tax return containing the records to be modified.
Substitutive declaration: A "S" will be entered if the filing is intended to cancel and completely replace another previous tax return, for the same year. A replacement return can only override one previous return.
Prior to the presentation of the substitute return, it is essential that the taxpayer cancels the tax return it replaces. The Receipt Number of the return being replacing has to be filled in, which has to exist and has to be removed by substitution (or replaced).
As many substitutive returns may be filed as the taxpayer considers, provided that the substituted ones are successively withdrawn.