Relevant issues
Find out about informative tax returns, their design, filing forms and how to amend them after filing
Informative declarations are one of the methods of obtaining information that consist of the massive supply of information with tax significance to the Administration on a periodic basis and using standardized channels.
They can be differentiated as follows:
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Summaries 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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Disclosure Statements . 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 disclosure statements . 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 computer messages XML implemented in models such as 231, 289 and 290.
Ways of filing informative tax returns
Taxpaying person or entity | Total number of records | Filing method(3) |
---|---|---|
Private Individuals
(except those assigned to DCGC / UGGE (1)) |
Any type (2) | * Electronic, through the Internet with a signature system with access code (Cl@ve PIN system) (4)
*Electronic, through the Internet, with an advanced electronic signature or an identification and authentication system, in both cases using a recognized electronic certificate. |
Other taxpayers
|
Any type (2) | *Electronic, through the Internet, with an advanced electronic signature or an identification and authentication system, in both cases using a recognized electronic certificate. |
(1) Persons or entities attached to the Central Delegation of Large Taxpayers or to any of the Large Company Management Units of the Special Delegations of the AEAT .
(2) Please note that, as of the 2018 financial year, the possibility of submitting information returns using directly computer-readable media disappears (modification by Order HFP /231/2018, of March 6)
(3) In 2019 the possibility of presentation by SMS message is removed from models 190, 347 and 390.
(4) The Cl@ve PIN system may be used exclusively by natural persons not required to use an electronic certificate, in the informative declaration models 038, 179, 180, 182, 187, 188, 190, 193, 198, 231, 233, 234. , 235, 236, 282, 296, 345, 347, 349, 390 and 720.
The presentation of the declarations of the different information models can be done in two ways:
- Submission 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.
- Presentation via file ( 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 presentation through a TGVI Online file is carried out in the following way:
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 transmission, the taxpayer is shown a progress bar for both the transmission and the number of records admitted/rejected.
As the new service transmits the file, the detailed records will be validated and the admitted/rejected ones will be displayed and updated in the taxpayer's browser. When the entire file has been sent, the final result of admitted/rejected is shown, but it should be noted that the declaration is not yet considered submitted.
The options after uploading/validating the file are the following:
- “Submit correct records”
The Type 1 record would be automatically updated to be consistent with the correct records.
Submission receipt is generated only for the correct records submitted.
To avoid the generation of duplicate records, it is required that the file contain a unique identification number for that fiscal year-taxpayer-model.
- “Download incorrect records”
A complementary declaration type file would be downloaded with a registration design format with the total number of erroneous records, which would have its own identification number (the source document will be that of the original declaration).
- “Download error messages”
In this case, you obtain a text file, which contains a detail of the error for each incorrect detail record (type 2).
The file will show the erroneous detail record, then the character “;” as a separator and finally the error presented by the record (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.
Modifications of declarations through file TGVI online
The system established through the use of the TGVI online (the one related to the TGVI online form is different) is the following:
ORIGINAL STATEMENT.
There can only be one original statement. The rest would be complementary or substitutes.
LATER MODIFICATIONS.
We must differentiate:
Add records : A "C" will be entered if the purpose of the presentation of this declaration is to include perceptions that, should have appeared in another declaration for the same year presented previously, had been completely omitted in it.
Therefore, several complementary statements can be submitted.
In the process of uploading and validating the file through TGVI online, the records rejected as erroneous must be presented as complementary (that is, it is not required to be a new original), and must necessarily include the Proof Number of the declaration which it complements.
Modify records : The presentation of a declaration whose purpose is to modify the content of data declared in another declaration of the same fiscal year presented previously will be carried out by submitting a substitute declaration of the declaration that contains the records to be modified.
Substitute declaration : An "S" will be entered if the purpose of the presentation is to cancel and completely replace another previous declaration, from 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.