3.3.1. Filing of declarations

The declaration may be submitted:

• By electronic means, via the Internet, at the electronic headquarters of the State Tax Administration Agency.
• By electronic means, over the phone, with prior appointment request.
• At the offices of the State Tax Administration Agency upon request for an appointment.
• In the offices set up by the Autonomous Communities, cities with Statute of Autonomy and Local Entities.

Declarations made through the assistance services provided in the offices may be submitted directly to the offices for immediate electronic transmission and, in the case of declarations with a result to be paid, provided that the taxpayer has proceeded to direct debit the resulting income or the first instalment, if the declarations are in which the taxpayer has opted to pay in installments.

Taxpayers who have their habitual residence abroad and those who are outside the national territory during the filing periods may file their tax return and, where applicable, make the payment or request the refund by electronic means.

Filing the return.

Once the declaration has been made, you must proceed as follows depending on your case:

1. With a result to be entered whose total payment or the corresponding first installment is not made by direct debit.

   The declarant or, where applicable, the presenter will complete the payment splitting and direct debit options for the second installment, being offered two alternatives at the time of presentation:

   • Enter the Complete Reference Number (NRC) previously obtained from the collaborating entity by any of the following means: directly, either in their offices or through the electronic banking services that they provide to their clients or through the electronic headquarters of the AEAT electronically, using a recognized electronic certificate or by using the Cl@ve PIN system.

   • Obtain a payment document which, once printed, you must proceed to make the payment to any of the entities collaborating in the collection management.

   In both cases, if the declaration is accepted, the AEAT will return on screen the data of the IRPF declaration form corresponding to the declaration submitted, proof of submission, validated with a secure 16-character verification code that will contain the date and time of submission, which the declarant must print or file and keep.

   If the self-assessed tax return was refused, the errors detected will be shown so that the taxpayer may correct them.

2. With a result to be entered, the total payment or the corresponding first installment is made by direct debit.

   You will need to complete or confirm the unique account identifier, international bank account number (IBAN) and, if applicable, the payment split options.

3. With a result to be paid when they are presented with a request for deferral or installment, compensation, recognition of debt or request for payment through delivery of assets of the Spanish Historical Heritage.

   If the taxpayer intends to make payment of part of the total debt and, at the same time, request deferral or installment payment, compensation or request payment through delivery of assets of the Spanish Historical Heritage for the part of the debt not paid, the taxpayer may obtain the Complete Reference Number (NRC) of the collaborating entity in the manner provided for in section 1) above. When you confirm the draft, you will enter the NRC, also stating the option or options that you will subsequently exercise with respect to the amount not entered. Applications may be submitted 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 option.

4. With result to be returned or negative

   The declarant must, where applicable, complete or confirm the unique account identifier, International Bank Account Number (IBAN) and proceed to confirm and submit it.

5. Declarations 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. The taxpayer and the spouse must expressly request to be subject to this income suspension procedure at the time of filing the declaration.