3.3.3. Place of presentation and entry
DECLARATIONS "TO BE ENTER"
The presentation and realization of the income resulting from the self-assessments for the Personal Income Tax must be carried out:
In credit institutions that act as collaborators in collection management (Banks, Savings Banks or Credit Cooperatives) located in Spanish territory, even when the deposit is made outside the established period.
The declarations to be entered made through the help services provided at the AEAT offices, 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 such offices for immediate processing. telematic transmission, provided that the bank direct debit of the income resulting from them has been carried out in the terms already set out, or of the first installment, if they are statements in which the payment in installments had been opted.
STATEMENTS "TO BE RETURNED" WITH RETURN REQUEST
In those cases in which the declarations for the Personal Income Tax result in an amount to be returned with a refund request, the presentation may be made:
In any Delegation of the Tax Agency or Administrations thereof.
In 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.
They may also appear at the offices enabled by the Autonomous Communities and Cities with Statute of Autonomy and Local Entities to prepare declarations through the Aid Program developed by the Tax Agency.
- For the purposes of easy and expeditious processing, it is recommended that all the declarations to be submitted be submitted electronically.
In any case, the IBAN Code that identifies the account to which the transfer must be made will be recorded.
However, when the taxpayer requests a refund by bank transfer in an account opened in a depository entity that does not act as a collaborator in the collection management of the State Tax Administration Agency, the declaration must be presented at the offices of the State Tax Administration Agency. Tax administration.
When the taxpayer does not have an open account with a collaborating entity or there is some other circumstance that justifies it, this point will be stated accompanying the written statement addressed to the Administrator or Delegate of the corresponding Tax Agency, who, in view of the same and prior the pertinent verifications, may order the making of the appropriate refund by issuing 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.
DECLARATIONS TO BE RETURNED FROM DECEASED TAXPAYERS
In the event that the taxpayer holding the declaration with the result to be returned had died, the refund will be withheld until the heir or heirs present the following documentation, depending on the amount of the refund:
If the return is less than 2,000 euros:
Family Record Book.
Certificate of the Registry of Last Wills.
Will if there is one.
In the event that there are several heirs and you want the refund amount to be paid to one of them, written and signed authorization, accompanied by a photocopy of the ID of all heirs.
If the return is greater than 2,000 euros:
Family Record Book.
Certificate of the Registry of Last Wills.
Will or, failing that, declaration of heirs.
Proof of having paid, for the amount of the refund, the Inheritance and Donation Tax.
If applicable, Power of Attorney authorizing one of the heirs to receive the return on behalf of all of them. This requirement may be replaced by certification from the Depository Entity of the existence of an account opened therein, whose ownership corresponds to all heirs.
This documentation must not be attached to the declaration, but must be presented as a separate document in the Entry Records of the Tax Agency, or, failing that, wait until the Administration itself requires it.
"NEGATIVE" STATEMENTS AND "WAIVER" OF RETURN
Negative declarations (without income or refund) of the Personal Income Tax and those in which the refund in favor of the Public Treasury is waived will be presented, mainly electronically or directly before 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 address of the declarant.
They may also appear at the offices enabled by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities to prepare declarations through the Aid Program developed by the Tax Agency.
DECLARATIONS UNDER THE INCOME SUSPENSION PROCEDURE
The personal income tax returns corresponding to spouses not legally separated in which, under the provisions of article 97.6 of the Tax Law, one of them requests the suspension of income and the another expresses the waiver of the collection of the refund, they 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 be entered or return. If the final result of the aforementioned statements is negative, both will be presented in the places indicated in section C) above.
SINGLE TAX WINDOW
The presentation of the declaration may also be made in 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, in the terms provided for in said agreement. .
Furthermore, in general, the presentation of personal income tax returns may be done electronically, being the simplest, most common way and with the greatest guarantees.
Taxpayers who submit a Wealth Tax declaration, a mandatory electronic filing declaration, will also be required to use the electronic means through the Internet to submit the Personal Income Tax declaration.
Once the self-assessment has been carried out through the Web Income developed by the Tax Agency, the following procedure must be followed, depending on the result of the self-assessment and whether or not the bank direct debit of the payment corresponding to the entire income or the first installment:
- Self-assessments for payment whose total payment or that corresponding to the first term is not made via direct debit
The declarant will communicate with the Collaborating Entity, either electronically (directly or through the Electronic Headquarters of the Tax Agency), or by going to its offices, to make the corresponding entry and provide the data related to said income.
The Collaborating Entity, once the deposit has been made, will assign a Complete Reference Number (NRC) associated with the deposit made. Subsequently, the declarant will connect with the Electronic Headquarters of the Tax Agency and will access the presentation process corresponding to the self-assessment that he or she wishes to transmit and will proceed to:
- Select the file with the personal income tax return to transmit.
- Provide the Complete Reference Number (NRC) associated with the income that has been assigned by the Collaborating Entity to the declaration to be transmitted.
- Generate the electronic signature and, in the case of a joint personal income tax return, also that of the spouse.
- Transmit the complete self-assessment with the electronic signature or signatures to the Tax Agency.
In this year, once the NRC of the collaborating entity has been obtained, the self-assessment may also be transmitted without the need to generate an advanced electronic signature, by entering 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 code or reference number or numbers of the draft or the tax data previously provided by the Tax Agency.
If the self-assessment is accepted, the Tax Agency will return on screen the data of the deposit or return document validated with a secure verification code, as well as the date and time of presentation. 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.
- 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 to make the entry and obtain the NRC. The transmission of the self-assessment, in which the corresponding direct debit order will be collected, will be carried out in accordance with what was mentioned in the previous section, either by generating an advanced electronic signature or by entering the taxpayer's NIF and, in the event of joint declaration made by both spouses, of the spouse's NIF, as well as the corresponding access code or reference number or numbers of the draft or the tax data previously provided by the Tax Agency.
Finally, the taxpayer must print and keep the deposit or return document validated with a secure 16-character verification code which will contain, in addition to the date and time of submission of the declaration, the direct debit order made and, in If applicable, the payment installment option chosen by the taxpayer.
- Self-assessments resulting in an amount to be paid, which are presented with a request for deferral or fractionation, with a request for compensation, with recognition of payment debt or with a request for payment through delivery of Spanish Historical Heritage assets
The procedure for electronic submission of the self-assessments referred to in this section only entails the particularity that, once the submission of the declaration has been completed, the declarant or the person or entity authorized to submit declarations electronically on behalf of third parties You will obtain, in addition to the secure verification code, a settlement code of seventeen characters with which, if you wish, you can request at that same moment, through the link enabled for this purpose, the deferral or installment or compensation or, in where appropriate, payment by delivery of Spanish Historical Heritage assets, and with which you may also submit such requests at a later time at the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address "https:// www.agenciatributaria.gob.es", through the Procedures, Services and Procedures (Information and Registration)/Collection option.
- Self-assessments to be returned, with a request for refund or waiver in favor of the Public Treasury and refusals
The procedure for submitting these self-assessments is similar to the one previously mentioned for the personal income tax self-assessments to be entered, with the exception that it will not be necessary to carry out the communication phase with the Collaborating Entity to carry out the payment and to obtain the NRC associated with the same, nor the domiciliation in the Entity collaborating with the income.
- Declarations subject to the income suspension procedure
In the case of personal income tax returns corresponding to spouses who are not legally separated in which one of them requests the suspension of income and the other requests the waiver of the refund, if one of the spouses chooses to the electronic submission procedure, the declaration corresponding to the other must also be submitted by this same procedure.