Skip to main content
Taxpayer's calendar 2025

Identification for filing self-assessments

  • Electronic submission via the Internet may be made with an electronic certificate, electronic DNI , Cl@ve or reference number. For all models, the electronic certificate and/or the electronic DNI 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 certificate, electronic DNI , 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, 180, 182, 187, 188, 190, 193, 198, 200, 202, 216, 231, 232, 233, 234, 235, 236, 238, 239, 282, 283, 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, 720, and 721.

    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.

  • Access for EU citizens (eIDAS) . Allows citizens of a EUcountry to use the identification and authentication mechanisms provided by another EUcountry, to access public services in other member countries. To access the services of the AEAT through the eIDAS system, the EUcitizen is required to have a Spanish identity identifier such as a DNI , a NIE , a NIF L or NIF M. Initially, the Tax Agency will offer eIDAS authentication in some of the main procedures and only for the most recent fiscal years. eIDAS can be used in the following models: 100, 200, 202, 210, 303, 322, 353, 390, 650, 651 and 655.