Identification for filing self-assessments

• Electronic submission via the Internet can be made with electronic DNI , electronic certificate, Cl@ve or reference number. For all models, the electronic DNI and/or the electronic certificate may be used by natural persons, representatives of legal persons or entities without legal personality. The Cl@ve system and the reference number may only be used by natural persons .

• The natural persons have the electronic DNI , electronic certificate, Cl@ve or reference number to present, where applicable, informative declarations, census declarations, certain self-assessments, communications and refund requests, of a tax nature.

  The Cl@ve system, for exclusive use by individuals, may be used to submit forms 01, 04, 030, 035, 036, 037, 038, 100, 102, 111, 115, 117, 121, 122, 123, 124, 126, 128, 130, 131, 136, 140, 143, 149, 151, 179, 180, 182, 187, 188, 190, 193, 198, 216, 231, 233, 234, 235, 236, 282, 296, 303, 308, 309, 318, 341, 345, 347, 349, 360, 361, 364, 365, 368, 369, 390, 560, 568, 572, 576, 585, 586, 587, 589, 590, 604, 650, 651, 655, 714, and 720.

  The reference number allows only natural persons to carry out procedures relating to IRPF .

• The SA and SL , as well as taxpayers assigned to the Large Business Management Units or the Central Delegation of Large Taxpayers, are to submit their information returns, self-assessments and, in general, their census returns online with an electronic certificate.

• The remaining entities (cooperatives, associations, foundations) will submit the self-assessments online with an electronic certificate or printed pre-declaration and the informative declarations online with an electronic certificate.

• Public Administrations are required to submit online with an electronic certificate.