Filing methods for Form 303

The form of presentation of model 303 is the electronic presentation via the Internet , through an identification, authentication and electronic signature system, using a recognized electronic certificate .

In the case of persons natural persons , unless their settlement period is monthly or they are registered in the Central Delegation of Large Taxpayers or in the Registry of Large Companies, they can submit the return using the system Cl@ve .

EU citizens will be able to use their national digital ID (elDAS ID), however, they are required to have a Spanish identity identifier (Spanish EU Citizen Identifier) such as a DNI (Documento Nacional de Identidad), a NIE (Número de Identificación de Extranjero) or a NIF L or NIF M (Número de Identificación Fiscal). This means that, although you can use the electronic identification of another EU country, you must be in possession of one of these Spanish identifiers to carry out procedures at the Tax Agency.