Filing methods for Form 303
How to file your tax return, depending on whether you are a natural or legal person
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natural persons not required to use an electronic certificate may submit their declarations using Cl@ve PIN.
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entities without legal personality must submit their declaration by electronic certificate.
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Obliged to use an electronic certificate: The Public Administrations, those taxpayers assigned to the Central Delegation of Large Taxpayers or to any of the Management Units of Large Companies, the taxpayers whose settlement period coincides with the calendar month, and the entities that have the legal form of a public limited company. or limited liability company, are required to submit electronically over the Internet with an electronic signature (electronic certificate or DNI-e ).