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Form 100. Personal Income Tax Return 2022

3.3.1. Filing of declarations

Declarations 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 at the offices may be submitted directly to the offices for immediate electronic transmission. In the case of declarations with a result to be paid, the acceptance of the presentation will be conditional on the taxpayer proceeding in said act to the direct debit of the entire resulting income or the first installment, if he has opted for the payment 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.