1.4.2. Format
Depending on the number of collection records and the type of person or company filing the return, form 180 shall be filed as indicated in the following table:
| Taxpaying person or entity | No. of records received | Filing method |
|---|---|---|
| Affiliated to the DCGC / UGGE (1) Public limited companies Limited liability companies Public Administrations |
Up to 10,000,000 records | *Electronic presentation, online, with advanced digital signature or an identification and authentication system, in both cases using a recognised digital certificate issued in accordance with Electronic Signature Act 59/2003, which is admissible by the Tax Agency in accordance with prevailing regulations. |
| More than 10,000,000 records | *Electronic presentation, online, with advanced digital signature or an identification and authentication system, in both cases using a recognised digital certificate issued in accordance with Electronic Signature Act 59/2003, which is admissible by the Tax Agency in accordance with prevailing regulations. *On a support medium which can be read by a computer (exclusively DVD-R or DVD+R) |
|
| Private Individuals | Up to 10,000,000 records | *Electronic, via the Internet with a signature system with access code (Cl@ve PIN system) *Electronic, via the Internet, with an advanced electronic signature or an identification and authentication, in both cases using a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003 on Electronic Signatures that is admissible by the State Tax Administration Agency according to the regulations in force at all times. |
| More than 10,000,000 records | *Electronic, via the Internet with a signature system with access code (Cl@ve PIN system) *Electronic, via the Internet, with an advanced electronic signature or an identification and authentication, in both cases using a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003 on Electronic Signatures that is admissible by the State Tax Administration Agency according to the regulations in force at all times. *On a support medium which can be read by a computer (exclusively DVD-R or DVD+R) |
|
| Other taxpayers | Up to 10,000,000 records | *Electronic presentation, online, with advanced digital signature or an identification and authentication system, in both cases using a recognised digital certificate issued in accordance with Electronic Signature Act 59/2003, which is admissible by the Tax Agency in accordance with prevailing regulations. |
| More than 10,000,000 records | *Electronic presentation, online, with advanced digital signature or an identification and authentication system, in both cases using a recognised digital certificate issued in accordance with Electronic Signature Act 59/2003, which is admissible by the Tax Agency in accordance with prevailing regulations. *On a support medium which can be read by a computer (exclusively DVD-R or DVD+R) |
(1) Persons or entities registered in the Tax Agency's Register of Large Companies or its Central Office for Large Taxpayers.
Note: Under no circumstances does this Help Program generate statements in directly computer-readable media.
For this Help Programme to generate valid returns to be filed using the signature service with the access code (Cl@ve PIN system), the computer device must have an Internet connection to obtain the identification number of the return, without having to use an advanced electronic signature.