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Form 100. Personal Income Tax Return Declaration 2017

3.3.1. Form of presentation of declarations

OFFICIAL PRINTS. MODEL D-100

The personal income tax returns will be submitted in accordance with the officially approved D-100 model, signed by the declarant (or members of the family unit of legal age, in a joint declaration) and duly completed all the data that affects him or her included in them. .

HELP PROGRAMS

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

WARNING:

The data printed in these declarations and in their entry or return documents, or in those made through the use of the printing module developed by the Tax Agency, will prevail over any manual alterations or corrections that could be made, so these will not produce effects. before the tax administration.

DRAFT DECLARATION AND TAX DATA

All taxpayers who are required to submit the declaration for the Personal Income Tax, and regardless of the sources of income and their amounts, may have access by electronic means to their draft declaration and the tax data from where they can modify, confirm and present the declaration.

STATEMENTS MADE BY HELP SERVICES

The declarations made through the help services provided in the offices of the State Tax Administration Agency (AEAT), may be presented, at the taxpayer's option, in said act at the aforementioned offices for immediate telematic transmission to the AEAT.

Notwithstanding the foregoing, in the case of declarations whose result is an amount to be deposited, their presentation will be conditional on the taxpayer proceeding in said act to direct debit 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 approving the declaration model.

The declarations of spouses who are not legally separated may also be submitted in this way in which one of them requests the suspension of the income and the other expresses the renunciation of the collection of the refund, whatever the final result of their declarations, to be entered, return or negative.

To this end, once the declaration has been prepared, the taxpayer will be given a printed copy of the declaration for the interested party, as well as two copies, for the Administration and for the interested party, of the summary of the declaration-document of income or return, adjusted to model 100 approved by the Order that approves the fiscal year declaration models.

The delivery to the aforementioned offices of the copy for the Administration of form 100, summary of the declaration-document of income or return, duly signed by the taxpayer and which will contain the data related to the direct debit of the income and, in case of fractionation , the payment options for the second installment or, where applicable, those corresponding to the request for refund by transfer or waiver thereof, will be considered the presentation of the declaration for all purposes. Next, the accepted declaration will be delivered to the taxpayer, as well as the deposit or return document, model 100, which will record the transmission of the declaration through the AEAT intranet, using a secure verification code. 16 characters.

This procedure may also be applicable to declarations made in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities and that are presented there for immediate telematic transmission to the AEAT.

TELEMATIC PRESENTATION

The presentation of personal income tax returns may also be carried out on a voluntary basis, but preferably electronically.

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