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Form 100. Personal Income Tax Return 2024

3.3.1. Filing of declarations

Declarations may be submitted:

  • By electronic means, through the Internet, at the electronic headquarters of the State Tax Administration Agency, and by telephone upon request for an appointment.

    The following will be accepted as electronic identification, authentication and signature systems: the recognized electronic certificate, the Mobile Cl@ve (includes Cl@ve PIN), the Reference Number, eIDAS (a system that allows citizens of an EU country to use their national electronic identification to carry out procedures at the Electronic Office of the Tax Agency).

  • 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 submitted through the help services (via telephone or at the offices) may be submitted directly to the offices for immediate electronic transmission. In the case of returns with a payable result, the acceptance of the submission will be conditional on the taxpayer proceeding at that time to the bank direct debit of the entire resulting income or the first installment, on the payment being made by Complete Reference Number (NRC), by means of a payment receipt to make the payment, or by Bizum.

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.