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Practical manual for Income Tax 2020.

Confirmation and submission of draft declaration

When the taxpayer considers that the draft declaration reflects his tax situation for the purposes of this tax, he may confirm it and submit it, having it, in this case, the consideration of a declaration of IRPF for all purposes.

Confirmation and submission of the draft declaration, and the payment, refund request or waiver thereof, will be carried out by one of the following means:

1. By electronic means via the Internet at the Agency's Electronic Office

In this case, the taxpayer must use one of the following identification systems: recognized electronic certificate, Cl@ve PIN system or reference number. In the case of joint declarations made by both spouses, it will also be necessary to communicate the NIF , as well as the reference number or Cl@ve PIN of the spouse.

The procedure to follow will be as follows:

a) The declarant must connect to the Electronic Headquarters of the State Tax Administration Agency on the Internet, at the electronic address https://sede.agenciatributaria.gob.es , accessing the Draft/Declaration Processing Service. Next, depending on the result of the draft declaration, the taxpayer must:

  • If the result of the draft declaration is a payment and you do not opt for direct debit to a collaborating entity as a means of payment of the resulting amount or, where applicable, of the amount corresponding to the first instalment, the declarant will complete or confirm, where applicable, the options for splitting the payment and direct debit of the second instalment, enter the Complete Reference Number (NRC) obtained after making the payment to the collaborating entity and proceed to confirm and submit the draft.

    For these purposes, the taxpayer may obtain the Complete Reference Number (NRC) of the collaborating entity through any of the following means:

    • Directly, either in their offices or through the electronic banking services they provide to their clients.
    • Through the electronic headquarters of the State Tax Administration Agency, electronically, using a recognized electronic certificate or by using the Cl@ve PIN system).

    In this case, the taxpayer may also make the payment through a document for deposit in a collaborating entity, which must be printed and proceed to make said deposit.

  • If the result of the draft declaration is to be paid and the taxpayer chooses direct debit at a collaborating entity as a means of payment of the resulting amount or, where applicable, of the amount corresponding to the first instalment, he/she must complete or confirm the unique account identifier, International Bank Account Code (IBAN) and, where applicable, the payment splitting and direct debit options and proceed to confirm and submit the draft.
  • If the result of the draft declaration is a returnable or negative result the declarant must, where applicable, complete or confirm the unique account identifier, International Bank Account Code (IBAN) and proceed to confirm and submit it.

b) If the declaration is accepted, the State Tax Administration Agency will return on screen the data of the IRPF declaration form corresponding to the declaration submitted, proof of submission, validated with a secure verification code that will contain the date and time of submission that the declarant must print or file and keep.

Taxpayers can also access their tax data and the summary of the draft declaration through a mobile application, after registering in it, using one of the following identification systems established in the previous section (Cl@ve PIN system or reference number). They may also confirm and submit the draft declaration as long as they do not need to modify or include any additional information.

2. By electronic means via telephone

By calling the number 901 200 345 (also accessible by phone at 91 535 68 13). For this purpose, the taxpayer must communicate, among other data, his Tax Identification Number (NIF), his reference number, as well as the International Bank Account Code (IBAN), in which he wishes to make the aforementioned direct debit. In the case of a joint declaration made by both spouses, it will also be necessary to communicate the NIF , as well as the spouse's reference number.

Once the submission has been made, the State Tax Administration Agency will return the secure verification code associated with the submission.

For these purposes, the State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the taxpayers who communicate, confirm and submit the draft declaration.

The taxpayer can obtain proof of submission by accessing the electronic headquarters of the State Tax Administration Agency on the Internet, at the electronic address https://sede.agenciatributaria.gob.es , by using one of the following identification systems: recognised electronic certificate, reference number or Cl@ve PIN system, or through the electronic document matching service of the Electronic Office with the secure verification code that the telephone operator will communicate to you.

The telephone line cannot be used to confirm the draft declaration and carry out its presentation when the result of the same is to be paid and the taxpayer does not opt for the direct debit in a collaborating entity of the resulting amount or, where applicable, of the amount corresponding to the first instalment.

Note: Please note the Resolution of December 15, 2020, of the Tax Management Department of the State Tax Administration Agency, which enables procedures and actions through the telephone channel, using certain identification systems.

3. Personally

Confirmation and draft submission of declaration may be made:

a) The taxpayer may appear at the offices of the State Tax Administration Agency , after requesting an appointment, as well as at those enabled by the Autonomous Communities, Cities with Statute of Autonomy and local entities for confirmation of the draft declaration and its immediate electronic transmission.

However, draft declaration may not be confirmed and it may not be submitted in this way when the result is a payment and the taxpayer does not opt for direct debit in a collaborating entity of the resulting amount or, where applicable, the amount corresponding to the first instalment.

The IRPF declarations of spouses who are not legally separated may also be submitted in this manner, in which one of them requests the suspension of the payment and the other declares the waiver of the collection of the refund, regardless of the final result of their declarations, to pay, to refund or negative.

In this case, the taxpayer will be given a copy of “Form 100.” Document for the payment or refund of the Personal Income Tax return” as proof of the submission made or, where applicable, the proof of submission with the data of the IRPF declaration form corresponding to the submitted declaration, validated with a secure 16-character verification code that will include the date and time of submission of the declaration.

b) In the offices of the tax authorities of the Autonomous Communities and Cities with Statute of Autonomy that have signed a collaboration agreement with the State Tax Administration Agency for the implementation of single tax window systems, under the terms provided for in said agreement.