3.2. Type 1 register: Declarant register

RECORD TYPE

Constant "1"

TAX RETURN FORM

Constant "180"

YEAR

The four digits of the tax year to which the tax return corresponds.

NIF OF THE FILING TAXPAYER

Enter the NIF (Tax ID No.) of the filer, pursuant to the rules in the General Regulation on Tax Management and Audit Actions and Procedures implementing the common rules for procedures for applying taxes, approved by Royal Decree 1065/2007, of 27 July (Official State Gazette of 5 September).

This field shall right-adjusted, whereby the control character is the last position, introducing extra zeros to the left as necessary.

SURNAME(S) AND FIRST NAME OR COMPANY NAME OF THE FILER

If the taxpayer is an individual, it must be entered as the first surname, a space, the second surname, a space and the full first name, in that order.

For legal persons and entities under the income apportionment system, the full company name must be entered, not the shortened form.

This field must not contain a trading name.

MEDIA TYPE

Enter one of the following codes:

"C": If the information is filed in a directly computer-readable form

"T": Electronic transmission

CONTACT PERSON

Details of the contact person.

This field has two parts:

59-67 TELEPHONE: Numeric field with nine digits

68-107 SURNAME(S) AND NAME: Enter the first surname, a space, the second surname, a space and the full first name, in that order.

TAX RETURN RECEIPT NUMBER

Enter the receipt number corresponding to the tax return. Numeric field, up to 13 characters. The receipt number that must be included on form 180 will be a number; the first three digits will be the code 180.

SUPPLEMENTARY OR REPLACEMENT TAX RETURN

In the exceptional event of filing a second or subsequent returns, one of the following fields must be filled in:

121 SUPPLEMENTARY TAX RETURN A “C” shall be entered if the filing of this return is intended to include payments which should have been included in another return of the same financial year filed earlier but which were completely omitted from the return.

The amendment of the content of data filed in another previously filed return for the same tax year shall be carried out through the service to query and amend informative returns on the Tax Agency's virtual office (www.agencia tributaria.gob.es).

122 REPLACEMENT TAX RETURN: An “S” shall be entered if the purpose of the filing is to cancel and completely replace a previous filing of the same financial year. A replacement return can only override one previous return.

RECEIPT NUMBER OF THE PREVIOUS TAX RETURN

Only when "S" has been entered in the "Replacement tax return” field shall the number of the supporting document corresponding to the tax return it replaces be entered.

Numeric field, up to 13 characters.

In all other cases, fill in with ZEROS.

TOTAL NUMBER OF RECIPIENTS

The total number of recipients entered in the medium for this filer.

If the recipient appears in several records, it will be counted as many times as it is listed. (Type 2 record number)

BASIS FOR TAX WITHHELD AND ACCOUNT DEPOSITS

This field has two parts:

145 SIGN: alphabetical field to be filled in when the result of the sum for obtaining the value of the tax withheld and account deposits (positions 146 to 160 of this type 1 record) is less than 0 (zero). In this case, introduce an "N"; in any other case, enter a space in this field.

146-160 AMOUNT: numeric field in which the sum of the amounts (without a decimal point) shown in the tax withheld and account deposits (position 80 to 92, corresponding to the receipt records) shall be entered, regardless of the corresponding code. For recipient records in which 'N' has been entered in the SIGN OF THE TAX WITHHELD AND ACCOUNT DEPOSITS field (position 79 of the type 2 record), as it corresponds to a repayment of amounts unduly or excessively paid in previous years, these amounts shall also be allocated a minus sign when totalling the amounts to be reflected in this sum.

This field has two parts:

146-158 Entire part of the amount of the base of withholdings and deposits on account, if it does not have content, it will be recorded as zeros.

159-160 Decimal part of the amount of the base of withholdings and payments on account, if it does not have content it will be recorded as zeros.

TAX WITHHELD AND ACCOUNT DEPOSITS

The sum of the amounts shown in the 'TAX WITHHELD AND ACCOUNT DEPOSITS' field (positions 97 to 109) corresponding to payment records, regardless of the corresponding type, shall be entered without a sign and without a decimal point.

This field has two parts:

161-173 Entire part of the amount of withholdings and deposits on account, if it does not have content, it will be recorded as zeros.

174-175 Decimal part of the amount of withholdings and deposits on account, if it does not have content it will be recorded as zeros.

ELECTRONIC STAMP

Field reserved for the electronic stamp in individual submissions, to be filled in exclusively by the official Tax Agency programs. In any other case, and for collective tax returns, leave blanks.