3.3.1. Form of presentation of declarations
In accordance with article 2 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, Personal income tax returns, as well as the corresponding income or return document, may be presented in the following way:
- ELECTRONIC PRESENTATION ON THE INTERNET , which may be carried out using one of the following identification systems: recognized electronic certificate, reference number or Cl@ve PIN system.
- PRESENTATION THROUGH CONFIRMATION OF THE DRAFT , which, as mentioned in the previous section, allows presentation, in addition to online at the electronic headquarters of the State Administration Agency Tax, by telephone and in the offices of the State Tax Administration Agency, upon request for an appointment, as well as in the offices enabled 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 declarations with results to be entered, provided that the taxpayer
had proceeded to domiciliate the resulting income or of the first installment, if they are declarations in which the latter had opted for payment in installments.