Models from 199 to 289

Form 231. Filing the declaration by form

Form 231 can be submitted:

- Through Web Service.

- Using the model 231 form published at the Headquarters.

To submit Form 231 using a form, click on "Form 231. "Submission registration form" requires identification with Cl@ve (only natural persons), electronic certificate or DNIe of the declarant. In addition to the holder of the declaration, it may also be submitted by a third party acting on his or her behalf, whether it be a social collaborator or a representative to carry out the procedure.

The submission will be made electronically within the period from the day following the end of the tax period to which the information to be supplied refers until twelve months have elapsed since the end of said tax period.

Once you have identified yourself, r review the notices, the data from the prior communication will be included in the declaration, if you need to modify them you must register a new "Communication Prior to Filing", you will have a link in the same notice to carry out this procedure.

NOTE : It is not possible to submit Form 231 without having made the prior communication prior to filing the declaration.

To access the declaration, enter the NIF of the entity required to submit the declaration and click "Search", then select the period of the prior communication and click "Accept". Through the "View details" option you can consult the data declared for said period in the previous communication (information on the group, Spanish entities, those required to submit form 231, etc.).

However, if there is a previously saved work session you can load it to recover the data. Enter the NIF of the declarant and press "Upload". Please note, if you load a work session that you have previously saved, nothing you have marked in this window will be taken into account.

The data from the prior declaration will be loaded, fill in the rest of the boxes. You will have several tabs that you can move through to enter data, such as "Identification of the entity required to file (declarant)" , "Group identification" , "Overview of profit distribution, taxes and economic activities by tax jurisdiction" , "List of all the Member Entities of the multinational group included in each aggregation by tax jurisdiction" and "Additional information" .

In some of these tabs you have a button bar with several options, the "New record" button to add a new record and the buttons to delete a selected record or delete several records at once, the "View Details" button to check the data of the selected record and the "Import" button to import a csv file with the data. You can download the entity import template and the profit import template in the "Technical Help" section, "Information on submission using the Help Form". The maximum limit of records to import into the form is 500 records.

Please note that importing a file will delete any records that have already been added. However, you will be able to add new records or edit them after the import.

Using the "Save" button, you can store the declaration data on the AEAT servers. even if the declaration is incomplete or contains errors. It is recommended to make periodic saves to avoid losing data if you close the session. You can retrieve this data by accessing the model again or once inside the declaration by clicking the "Load" button.

Once you have completed the declaration, press "Validate declaration" to check that there are no errors. If there are errors, the errors tab will be activated with the "Go to error" button that will take you to the corresponding box.

If there are no errors, you get a window with the result of the validation with the simulation of the response as accepted and two tabs "Details of the execution result" and " XML of response received".

Close the validation result window with the cross and press "Sign and Send" to submit the declaration.

Check the "I agree" box and press "Sign and send" again.

You will receive a window in response from the "WEB Service" for submission and a proof of submission will be generated with a Secure Verification Code that you can obtain by entering the "Comparison of documents using Secure Verification Code" to download the PDF . Likewise, you will get two tabs with the presentation data "Execution result details" and " XML of response received".