Place and form of submission

Important explanatory note:

All companies and entities have the obligation to interact with the Administration by electronic means (obligation that was introduced by Law 39/2015 on Administrative Procedure and that came into force on 2/10/2016)

Now, the PRE-DECLARATION system (that is, the use of the online form "Completion, validation and obtaining a PDF for printing" available at the electronic headquarters of the AEAT ) is considered an electronic means of submitting documents under Law 11/2007, of June 22, on electronic access by citizens to public services and its Regulations approved by 1671/2009, of November 6. This implies that this form of presentation is not affected by Law 39/2015, taking into account the specialty of the actions and procedures for applying taxes.

Therefore, the PRE-DECLARATION of Form 036 is a correct electronic submission method that complies with regulations in the case of community property.

Once this online form has been completed, it must be validated and a PDF generated through the AEAT printing service. This PDF must be printed and, for the submission to be effective, it must be physically presented, within a maximum period of one month from its printing, at the Administration or, failing that, at the Delegation of the State Tax Administration Agency corresponding to the tax domicile of the holder of the declaration at the time of its submission.

For its part, the electronic submission, via the Internet, of the census model, with an electronic certificate, is only required for entities that have the status of Public Administration, or are attached to the Central Delegation of Large Taxpayers or to one of the Large Business Management Units of the State Tax Administration Agency, or are in the form of a public limited company or limited liability company, as well as in the event that model 036 is used to request registration in the monthly return registry.

Therefore, a community of property can use the PRE-DECLARATION system, as it is considered an electronic means of presentation, or if desired, make the electronic presentation with a recognized electronic certificate, in the latter case without the need to physically go to the corresponding AEAT office.

Filing method

In print
- PDF downloaded or supplied at the AEAT Office for completion by hand
- PDF draft completed and validated in the electronic office
Telematic
- With electronic certificate.
  Mandatory: Public Administration, attached to DCGC or UCGC , Public Limited Company, Limited Company, application for registration in REDEME , registration books in electronic office, invoices by recipient or third party
- With Cl@ve PIN.
  Alternative for individuals who do not have to use the telematic route with an electronic certificate

Place for presentation

In print (direct delivery or certified mail)
- Resident or established persons or entities
  - Office of the tax domicile of the holder of the declaration
  - Office of the representative's tax domicile
- Non-resident or non-established persons or entities
  - Office of the representative's tax domicile
  - Office of the domicile of the place where they operate, in case they have not appointed a representative
Telematic
- Spanish Tax Agency E-Office
- Place for presentation