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FAQs

Cl@ve is a system aimed at unifying and simplifying the citizens' electronic access to public services.Its main goal is for the citizens to identify themselves before the Administration via agreed codes (username plus password), without having to remember various codes to access different services.

This is a common platform for the identification, authentication and electronic signature of the citizen before State Administration bodies integrated in Cl@ve and the others that join.

Cl@ve allows electronic administration applications to define the desired level of quality assurance of authentication, on the basis of the data they process and the security classification following the recommendations of the National Security Plan.The user can then choose the identifier he/she wishes to use from among those available for the level of assurance required for the application.

Cl@ve provides for the use of identification systems based on private codes (username-and-password systems) and electronic certificates (including the Electronic ID).

With regard to private codes, Cl@ve permits two possibilities of use:

  • Occasional Cl@ve or Cl@ve PIN:validity password system very limited in time, aimed at users who access services sporadically, corresponding to the Tax Agency's initial PIN24-hour system.
  • Permanent Cl@ve (Personal Cl@ve):validity password system long-lasting in time, but not unlimited, aimed at habitual users.It is the access system via username and password, reinforced with one-time-use codes sent via SMS, to the services of Your Social Security.

In order to use these private codes, you must previously register in the system, providing the necessary personal details.

Additionally, Cl@ve is prepared to incorporate in the future the identification mechanisms of other European Union countries as they are gradually integrated into the transfrontier system of examination of electronic identities provided for in the European legislation.

In the "Cl@ve PIN" section of the Tax Agency's website, through the icon "Portal Cl@ve" you can consult all the information relating to the system.

It is a way of carrying out procedures via Internet with a limited validity in time and that can be renewed every time it is needed.This electronic identification system is based on the use of a code chosen by the user and a PIN sent via SMS.

It is compulsory to register in the system previously.

Advantages it offers:

  • It is very simple, it is not necessary to remember a password permanently.
  • Its validity is limited in time, which makes it more secure.

The previous system PIN24H is integrated into the Cl@ve PIN system.This is an identification system for individuals that allows them to carry out procedures at the Tax Agency's Electronic Headquarters.It is valid for a limited period of time, as it can be used as many times as you wish as long as it has not expired.A 10-minute period cannot be exceeded from the moment PIN is requested until it is used.If this time is exceeded, the PIN expires and it is necessary to request another one.The PIN obtained is valid for one single work session in the E-Office of the Spanish Tax Agency in which you will be able to carry out several procedures while the session remains open - i.e. while you have the web browser open -, or unless it remains inactive for 60 minutes.

The Tax Agency website sets out the procedures for its use.

See the explanatory video New identification and authentication system Cl@ve PIN available on https://sede.agenciatributaria.gob.es/Sede/videos.html

It is necessary to register in the system.This can be done via one of the following options:

  • At https://sede.agenciatributaria.gob.es/Sede/procedimientoini/GC27.shtml go to the "All procedures" menu, and then to Other services/Cl@ve registration.

    Any of the methods available for registration can then be selected:

    • Using the CSV (Secure Verification Code) appearing in the invitation letter to the system received from the Spanish Tax Agency.If none has been received, a link allows you to ask for one.To request an invitation letter, enter your DNI or NIE with the validity date or issue date, respectively.In a few days you will receive the letter with the CSV that allows you to register in the system.

    • By Certificate

      o electronic DNI.

  • By video call, the citizen will ask to be attended by a Tax Office operator who, having checked the identity of the taxpayer, will register them in Cl@ve.

  • By going in person, after requesting an appointment, to one of the Tax Agency's offices, or to those accredited in the Cl@ve system of the rest of the Administration.

    You must provide DNI or NIE, with the date of validity or date of issue respectively, provide your mobile phone number national or foreign and a email address.

    Foreign citizens must certify their identity by presenting the documentation issued by the competent authorities of their home country or of origin:passport or travel document.

In order to ensure strict user control of the means of identification used in the system, face-to-face registration by one person on behalf of another shall not be permitted.

A document is generated with the conditions of registration in the system for your acceptance (and the code to activate the password for organisms that use Permanent Cl@ve).

See the explanatory video Registration in the Cl@ve system with Secure Verification Code available at https://sede.agenciatributaria.gob.es/Sede/videos.html.

After the registration (only once in any of the accredited sites) you can use the Cl@vePIN system to carry out procedures with the Tax Agency via Internet:can access Cl@ve PIN for those procedures for which this type of identification is available.To do this, obtain a PIN directly from the procedure itself, either from the browser itself or from the application Cl@ve PIN available for Android or IOS.

Once Cl@ve PIN has been selected as the form of identification:

  • Provide your ID [DNI or NIE] with its validity date (valid until:dd/mm/yyyy) and the 4-character key of your choice at the time.
  • You will receive an SMS to your mobile featuring a 3-character PIN code, or in the app itself, with a limited validity period.

It can be used whenever you need it at www.sede.agenciatributaria.gob.es, by clicking on the banner "Cl@ve PIN" to request a new PIN.

See the explanatory video Access and identification with Cl@ve PIN (obtaining Cl@ve PIN) available at https://sede.agenciatributaria.gob.es/Sede/videos.html.

The Cl@ve PIN identification system allows individuals to carry out procedures with the Tax Agency online.It is valid for a fixed period of time, as it can be used as many times as you like as long as it has not expired.

A 10-minute period cannot be exceeded from the moment PIN is requested until it is used.If this time is exceeded, the PIN expires and it is necessary to request another one.

The PIN obtained is valid for a single session in the Tax Agency’s E-Office, during which several procedures can be performed provided the session remains open (i.e. the web browser has not been closed) or unless it remains inactive for 60 minutes.

The PIN can be requested whenever it is needed.The procedures available at www.sede.agenciatributaria.gob.es display the Cl@ve PIN icon. They include:

Those related to the Income Tax return

  • View tax data via the Internet as of 5 April 2017.
  • Modify the draft previously generated online, from 5 April to 30 June 2017.
  • Confirm the draft tax return, negative and payable with direct debit (until 26 June) and without direct debit (direct debit, until 30 June), and waive the refund, from 5 April to 30 June 2017.
  • Confirming the draft tax return with payment to be made recognising debt (if it is impossible to pay, with a request for delayed payment or request for compensation).
  • Confirming the draft tax return waiving the refund.
  • Downloading and transferring tax and personal details automatically to fill in the tax return with the Renta WEB program.
  • The possibility of filing the Income Tax and Wealth Tax returns.
  • Make, consult, modify and cancel your Renta appointment from 4 May to 29 June 2017 online.
  • Checking the status of your refund.
  • Changing the bank account for the refund.

Other procedures

  • Presenting self-assessments and tax returns for information purposes.
  • Obtaining tax certificates.
  • Changing of address for tax purposes.
  • Requesting the deferral/payment by installments of debts
  • Access to "My records" and checking the processing status of the records
  • Consulting debts

In summary, it allows you to use all the options in the Tax Agency’s E-Office aimed at individuals for whom the regulations allow the use of a simple electronic signature.

Yes it is.Is recommended, due to its greater convenience, to use the Cl@ve PIN application for mobile devices: it is available for free download.Look for “Cl@ve PIN” in the corresponding App Store for your Android or IOS device and download the application.The AEAT app also includes direct access to the option of obtaining Cl@ve PIN.

See the explanatory videos Cl@ve PIN mobile application (Android) and Cl@ve PIN mobile application (IOS) available at https://sede.agenciatributaria.gob.es/Sede/videos.html.

If the result of your self-assessment is to pay, you have two options:

  • If you do not direct-debit the payment:you can do so via the Cl@ve PIN payment gateway.You will connect with the E-Office and send your self-assessment without an advanced electronic signature by entering your ID number + CRN + Access code (Code+PIN).
  • If you direct-debit the payment:You will connect with the E-Office, complete the form, enter your IBAN code and send your self-assessment by entering your ID number + Access code (Code +PIN).

The PIN will be 3 alphanumeric characters long and is generated by the Tax Agency.

The PIN plus the code provided by the taxpayer to request it form the access code making it possible to carry out the procedures by remote data transfer.

If a taxpayer receives a Cl@ve PIN code that they have not requested, somebody may be attempting to impersonate them.There is no cause for concern, because the PIN is only sent to the registered mobile number, meaning that he/she will be the only one who can enter the Tax Agency e-office in his/her name.

If the situation is repeated, he must get in touch with the Tax Agency to inform it of the anomaly.

  • Extending the electronic procedure to all the taxpayers with difficulties in managing electronic certificates.
  • Extending electronic processing to mobile devices that do not allow electronic signing with electronic certificates.
  • Simplicity for users:There is no need to remember a permanent password.The probability of forgetting increases the less frequent the transactions are, as is the case in relations with public administrations in general and with the Tax Agency in particular, which means that it is necessary to renew it every time it is needed.It is a simple access code of 7 alphanumeric positions (Access code +PIN).
  • It is a system which offers greater guarantees when dealing with other more basic systems such as those based on username and password.These guarantees are achieved by using an authentication system based on two steps which introduces the mobile phone as the second factor of authentication.These types of authentication systems based on two steps are being adopted by other electronic services, such aselectronic payment, social networks, etc. Therefore, not only is it based on the strength and secrecy of a PIN, but it also requires having a mobile phone, an ID number and a personal code.
  • A more secure system, because in contrast with password systems, the expiry of passwords is forced, bringing us close to a system of one-time-use passwords.It avoids the theft of passwords by cybercriminals, since there is no need to store the PIN during a long period.
  • Possibility of being used by other bodies of the Public Administrations.
  • This system extends the group of taxpayers who can obtain the product of the draft/tax data of IRPF telematically, as a group of taxpayers are excluded from the RENØ service or reference number for security reasons (among others, separations of fact).
  • In addition, it can be used in multiple services of the Tax Agency, not being limited exclusively to Personal Income Tax, as happens with the reference of the draft.
  • Taxpayers will be able to carry out the same administrative steps as they have been able to carry out with the Reference Number (RENØ) in previous years
  • You can make the payment via the Cl@vePIN code directly, without the need for direct payment, as it is considered a secure system for the use of the payment gateway with collaborating entities.

It is a type of identification that allows access to certain Administration electronic services through an identifier (Spanish National ID or Foreign National ID of the user) and a password that must be guarded by the citizen.The password's validity is long-lasting in time, but not unlimited, aimed at habitual users.

To start using Cl@ve permanent, you must first activate the user, a process in which the access password is established.

For the user activation you need:

  • The user code (Spanish National ID or Foreign National ID).

  • The email address is used as additional contrast data.

  • The activation code that is delivered when registering on the system.