3.3.3. Place of presentation and entry

1. STATEMENTS "TO BE ENTERED"

   The presentation and payment resulting from the self-assessments for Personal Income Tax must be carried out:

   In credit institutions that act as collaborators in the collection management (Banks, Savings Banks or Credit Cooperatives) located in Spanish territory, even when the payment is made outside the established deadline.

   Tax returns made through the assistance services provided at the offices of the AEAT, as well as those enabled for this purpose by the Autonomous Communities or Cities with Statute of Autonomy and Local Entities, may be submitted directly to these offices for immediate electronic transmission, provided that the direct debit of the resulting payment has been made in the terms already explained, or of the first installment, if it is a return in which the installment payment has been chosen.

2. "TO BE REFUNDED" STATEMENTS WITH REFUND REQUEST

   In those cases where the Personal Income Tax returns result in a refund amount with a request for refund, the filing may be made:

   1. At any branch of the Tax Agency or its Administrations.

   2. At any office located in Spanish territory of the collaborating entity where you wish to receive the refund amount, even if the presentation is made outside the established deadline.

   3. They can also be submitted at the offices enabled by the Autonomous Communities and Cities with Statute of Autonomy and Local Entities for the preparation of declarations through the Aid Program developed by the Tax Agency.

   4. For the purpose of easy and efficient processing, it is recommended that all declarations be submitted electronically.

   In any case, the IBAN code that identifies the account to which the transfer should be made will be stated.

   However, when the taxpayer requests a refund by bank transfer to an account opened in a deposit institution that does not act as a collaborator in the collection management of the State Tax Administration Agency, the declaration must be submitted at the offices of the State Tax Administration Agency.

   When the taxpayer does not have an open account with a collaborating entity or there is any other circumstance that justifies it, this fact will be stated by attaching to the declaration a letter addressed to the Administrator or Delegate of the corresponding Tax Agency, who, in view of it and after the relevant checks, may order the refund to be made by means of the issuance of a nominative check from the Bank of Spain.

   Likewise, the refund may be ordered by issuing a crossed or nominative check from the Bank of Spain when it cannot be made by bank transfer.

   REFUNDS FOR DECEASED TAXPAYERS

   If the taxpayer who filed the tax return with a refund due has died, the refund will be withheld until the heir(s) submit the following documentation, depending on the amount of the refund:

   1. If the refund is less than 2,000 euros:

      1. Death certificate.

      2. Family Record Book.

      3. Certificate from the Registry of Last Wills.

      4. Will, if there was one.

      5. If there are several heirs and it is desired that the refund amount be paid to one of them, a written and signed authorization, accompanied by a photocopy of the ID of all the heirs, is required.

   2. If the refund is over 2,000 euros:

      1. Death certificate.

      2. Family Record Book.

      3. Certificate from the Registry of Last Wills.

      4. Will or, failing that, declaration of heirs.

      5. Proof of having paid, for the amount of the refund, the Inheritance and Gift Tax.

      6. In this case, a Notarial Power of Attorney authorizing one of the heirs to receive the refund on behalf of all of them. This requirement may be replaced by certification from the Deposit Entity of the existence of an account opened in it, whose ownership corresponds to all the heirs.

   This documentation should not be attached to the declaration, but should be submitted as a separate document at the Tax Agency's Entry Registries, or, failing that, you should wait until the Administration itself requests it.

3. "NEGATIVE" STATEMENTS AND "WAIVER" OF REFUND

   Negative declarations (without income or refund) of Personal Income Tax and those in which the refund in favor of the Public Treasury is waived will be submitted, mainly electronically or directly to any Delegation or Administration of the State Tax Administration Agency, or by certified mail, addressed to the Delegation or Administration of the Tax Agency corresponding to the current tax domicile of the declarant.

   They can also be submitted at the offices enabled by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities for the preparation of declarations through the Aid Program developed by the Tax Agency.

STATEMENTS SUBJECT TO THE SUSPENSION OF INCOME PROCEDURE

Personal income tax returns for spouses not legally separated in which, under the provisions of article 97.6 of the Tax Law, one of them requests thesuspension of entry and the other expresses the waiver of the collection of the refund, must be presented simultaneously and jointly in the corresponding place of those indicated above depending on whether the final result of their declarations, as a consequence of the application of the aforementioned procedure, is to pay or to refund. If the final result of the aforementioned declarations is negative, both will be submitted to the places indicated in section C) above.

SINGLE TAX WINDOW

The declaration may also be submitted at the offices of the Tax Administrations of the Autonomous Communities that have signed a collaboration agreement with the State Tax Administration Agency for the implementation of single tax window systems, under the terms provided for in said agreement.

ONLINE PRESENTATION

In addition, as a general rule, the filing of personal income tax returns can be done electronically, which is the simplest, most common and most secure way.

Taxpayers who file a Wealth Tax return, which is subject to mandatory electronic filing, will also be required to use the electronic method via the Internet to file their Personal Income Tax return.

Once the self-assessment has been carried out using the online tax return developed by the Tax Agency, the following procedure must be followed, depending on the result of the self-assessment and whether or not the payment corresponding to the total amount or the first installment is made by direct debit:

1. Self-assessments for payment whose total payment or that corresponding to the first term is not made via direct debit

   The declarant will contact the collaborating entity, either electronically (directly or through the Tax Agency's electronic office), or by going to its offices, to make the corresponding payment and provide the data relating to said payment.

   Once the payment has been made, the collaborating entity will assign a Complete Reference Number (NRC) associated with the payment made. Subsequently, the declarant will connect to the Tax Agency's electronic office and access the filing procedure corresponding to the self-assessment they wish to submit and will proceed to:

   1. Select the file containing the personal income tax return to be transmitted.
   2. Provide the Complete Reference Number (NRC) associated with the income that has been assigned by the collaborating entity to the declaration to be transmitted.
   3. Generate the electronic signature and, in the case of a joint income tax return, also that of the spouse.
   4. Submit the complete self-assessment to the Tax Agency with the electronic signature(s).

   In the current fiscal year, once the NRC has been obtained from the collaborating entity, the self-assessment may also be transmitted without the need to generate an advanced electronic signature, by providing the taxpayer's NIF and, in the case of a joint declaration made by both spouses, the NIF of the spouse, as well as the corresponding access key or reference number or numbers of the draft or of the tax data previously provided by the Tax Agency.

   If the self-assessment is accepted, the Tax Agency will return to you on screen the details of the payment or refund document validated with a secure verification code, as well as the date and time of submission. The taxpayer should print and keep the information from the validated document for payment or refund.

   If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.

2. Self-assessed tax returns to be paid whose total payment or payment corresponding to the first deadline is made through direct debit

   The transmission of the declaration will not require, in advance, communication with the collaborating entity for the payment and the obtaining of the NRC. The transmission of the self-assessment, which will include the corresponding direct debit order, will be carried out in accordance with what was discussed in the previous section, either by generating an advanced electronic signature or by providing the taxpayer's NIF and, in the case of a joint declaration made by both spouses, the NIF of the spouse, as well as the corresponding access key or reference number or numbers of the draft or of the tax data previously supplied by the Tax Agency.

   Finally, the taxpayer must print and keep the validated payment or refund document with a secure 16-character verification code, which will include, in addition to the date and time of submission of the declaration, the direct debit order made and, where applicable, the payment plan option chosen by the taxpayer.

3. Self-assessments that result in an amount payable, submitted with a request for deferral or installment payment, with a request for compensation, with acknowledgment of payment debt or with a request for payment by delivery of goods from the Spanish Historical Heritage

   The electronic filing procedure for self-assessments referred to in this section has only one distinguishing feature: once the filing of the declaration is complete, the declarant or the person or entity authorized to file declarations electronically on behalf of third parties will obtain, in addition to the secure verification code, a seventeen-character settlement key. With this key, if desired, they can request at that same moment, through the link provided for this purpose, the deferral or installment payment, or the offsetting or, where applicable, payment by delivery of goods from the Spanish Historical Heritage. They can also use this key to submit these requests at a later time on the electronic portal of the State Tax Administration Agency at the web address "https://www.agenciatributaria.gob.es", through the option Procedures, Services and Formalities (Information and Registration)/Collection.

4. Self-assessments subject to refund, with request for refund or waiver thereof in favor of the Public Treasury and negative returns

   The procedure for submitting these self-assessments is similar to that previously discussed for IRPF self-assessments to be paid, with the exception that it will not be necessary to carry out the communication phase with the collaborating Entity to make the payment and to obtain the NRC associated with it, nor the direct debit of the payment in the collaborating Entity.

5. Declarations subject to the procedure for suspension of entry

   When dealing with personal income tax returns for spouses who are not legally separated, in which one of them requests thesuspension of entryand the other the waiver of the refund, if either spouse opts for the electronic filing procedure, the declaration corresponding to the other must also be filed by this same procedure.