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Form 100. Personal Income Tax Return 2018

3.3.1. Form of presentation of the declarations

In accordance with article 2 of Order HAP/2194/2013, of 22 November, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, personal income tax returns, as well as the corresponding payment or refund document, may be submitted in the following manner:

  1. ELECTRONIC PRESENTATION VIA THE INTERNET , which may be carried out using one of the following identification systems: recognized electronic certificate, reference number or Cl@ve PIN system.
  2. PRESENTATION THROUGH CONFIRMATION OF THE DRAFT , which, as mentioned in the previous section, allows submission, in addition to online at the Electronic Headquarters of the State Tax Administration Agency, by telephone and at the offices of the State Tax Administration Agency, upon request for an appointment, as well as in the offices authorized by the Autonomous Communities, Cities with Statute of
    Autonomy and Local Entities for confirmation of the draft declaration. In this case, the declaration must be submitted directly to the aforementioned offices for immediate electronic transmission and, in the case of declarations with a result to be paid, provided that the taxpayer
    has proceeded to the direct debit of the resulting income or the first installment, if these are declarations in which the taxpayer has opted for the payment in installments.