3.3.1. Form of presentation of the declarations

OFFICIAL PRINTS. MODEL D-100

Income tax returns must be submitted in accordance with the officially approved D-100 form, signed by the declarant (or members of the family unit who are of legal age, in a joint declaration) and with all the data that affect them duly completed from those included therein.

AID PROGRAMS

Likewise, the declarations and their corresponding payment or refund documents signed by the declarant that are presented in the models that, adjusted to the contents approved for them, are generated exclusively by using the printing module developed for these purposes by the Tax Agency will be valid. These declarations must be submitted in the specific return envelopes for declarations made through Aid Programs.

WARNING:

The data printed on these declarations and on their payment or refund documents, or on those made using the printing module developed by the Tax Agency, will prevail over any manual changes or corrections that may be made, so these will not produce any effects before the Tax Administration.

DRAFT DECLARATION AND TAX DATA

All taxpayers who are required to file a personal income tax return, regardless of their income sources and amounts, will be able to access their draft return and tax data online, from where they can modify, confirm and file the return.

STATEMENTS MADE BY HELP SERVICES

The declarations made through the assistance services provided at the offices of the State Agency for Tax Administration (AEAT) may be submitted, at the taxpayer's option, at said office for immediate electronic transmission to the AEAT.

Notwithstanding the above, in the case of declarations that result in an amount to be paid, their presentation will be conditional on the taxpayer proceeding in said act to the direct debit of the entire resulting income or the first installment, if the taxpayer has opted for the payment in installments in accordance with article 16 of the Order that approves the declaration model.

Declarations from spouses who are not legally separated may also be submitted in this manner, in which one of them requests the suspension of the payment and the other declares the waiver of the collection of the refund, regardless of the final result of their declarations, whether to pay, to refund or negative.

For this purpose, once the declaration has been prepared, the taxpayer will be given a printed copy of his declaration for the interested party, as well as two copies, for the Administration and for the interested party, of the summary of the declaration-payment or refund document, adjusted to model 100 approved by the Order approving the declaration models for the fiscal year.

The delivery to the aforementioned offices of the copy for the Administration of form 100, summary of the declaration-document of income or refund, duly signed by the taxpayer and which will contain the data relating to the direct debit of the income and, in the case of splitting, the payment options for the second instalment or, where appropriate, those corresponding to the request for a refund by transfer or waiver thereof, will be considered as the submission of the declaration for all purposes. The taxpayer will then be given the accepted declaration, as well as the payment or refund document, form 100, which will record the transmission of the declaration through the AEAT intranet, using a secure 16-character verification code.

This procedure may also be applicable to declarations made in the offices authorised by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities and which are submitted there for immediate electronic transmission to the AEAT.

ONLINE PRESENTATION

The filing of personal income tax returns may also be done on a voluntary basis, but preferably electronically.

However, taxpayers who file a return for the Wealth Tax will be required to use the electronic means via the Internet to file the Personal Income Tax return.