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Form 180. Informative Tax Return. Withholdings and payment on account. Revenues from leases of urban properties. Annual summary.

1.4.4. Online electronic filing using a digital certificate

General Terms and Conditions

Electronic submission shall be subject to the following conditions:

  1. The party submitting the return must have a NIF (Personal Tax ID)
  2. The filer must have an advanced electronic signature system or an identification and authentication system using a qualified electronic certificate issued in accordance with the provisions of Law 59/2003, of 19 November, on electronic signatures, admitted by the Tax Agency in accordance with the provisions of Order HAP/800/2014, of 9 May, establishing specific rules on systems of identification and authentication by electronic means with the Tax Agency.
  3. To make the electronic presentation of the tax return corresponding to form 180, the filer must first use an aid program to obtain the file with the tax return to be transmitted. This aid program may be the one developed by the Tax Agency for the tax return corresponding to form 180 or another that obtains a file with the same format.

The contents of this file must conform to the registration designs established in the order approving the form.

In cases where formal anomalies are detected in the electronic transmission of tax returns, this circumstance shall be brought to the attention of the filer by the system itself by means of the corresponding error messages, so that it may proceed to rectify them.

Procedure

The procedure for the electronic filing of the tax return for Form 180 shall be as follows:

  1. The filer shall communicate with the Tax Agency through the Internet or any other equivalent means that allows the connection, at the address https://aeat.es. It will then proceed to transmit the tax return with the digital signature, generated by selecting the electronic signature certificate to be used, and previously installed in the browser for this purpose.
  2. If the return is accepted, the Tax Agency will return on screen the data of type 1 registration validated with a 16-character electronic code, in addition to the date and time of submission. If the presentation is rejected, the data of record type 1 and the description of the detected errors will be shown on the screen. In this case, the same must be corrected with the help program with which the file was generated or by repeating the presentation if the error was caused by another reason.
  3. The filer must print and retain the accepted tax return and the type 1 register duly validated with the corresponding electronic code.