Actions prior to accessing the draft declaration

Before accessing the draft declaration, the taxpayer must have one of the means of identification, authentication and signature indicated below, and confirm or, where appropriate, modify his or her tax address.

a. Identification systems for access to draft and/or tax data

Important : the taxpayer must have NIF and be identified, prior to filing, in the Census of Taxpayers referred to in article 3 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, dated July 27. To verify compliance with this requirement, the taxpayer may access the "my census data" option available on the Electronic Headquarters of the AEAT . In the case of a joint declaration filed by both spouses, the above circumstances must occur in each of them .

1. Recognized electronic certificate , issued in accordance with the conditions established by Law 6/2020, of November 11, regulating certain aspects of electronic trust services, which is admissible by the State Tax Administration Agency according to the regulations in force at all times.

   Please note that Law 59/2003, of December 19, on electronic signature, was repealed with effect from November 13, 2020, by the repealing provision a) of Law 6/2020, of November 11, regulating certain aspects of electronic trust services ( BOE of November 12).

2. Mobile Cl@ve System (includes Cl@ve PIN) for identification, authentication and common electronic signature for the entire State Public Administrative Sector, which will allow citizens to interact electronically with public services through a common platform by using agreed-upon keys after registering as a user of the same.

   As a new feature, the system allows users to scan a QR code, eliminating the need for users to enter their identification information on the login screen. If you cannot scan the QR code, you can confirm the authentication request that will be sent to the Cl@ve APP.

   Please note Order PRE/1838/2014, which publishes the Agreement of the Council of Ministers, dated 19 September 2014, approving Cl@ve PIN, the common platform of the State Public Administrative Sector for identification, authentication and electronic signature through the use of agreed keys ( BOE of 9 October). 

   Note: Please note that for this campaign, for convenience and speed, when identifying yourself using Cl@ve, a Cl@ve PIN will always be sent via SMS.

3. Reference number previously provided by the State Tax Administration Agency.

   In order to obtain the reference number, taxpayers must communicate their Tax Identification Number (NIF), the expiration date of their National Identity Document (DNI) or the support number of their Foreigner Identity Number (NIE), except in the case that the National Identity Document (DNI) is permanent (expiration date 01/01/9999) in which case the date of issue must be communicated or in the case that it is a Tax Identification Number (NIF) that begins with the letters K, L, M in which case the date of birth must be communicated.

   In addition, the amount in box [0505] of the Personal Income Tax return corresponding to the year 2023 , “General taxable base subject to tax”, must be provided, unless the taxpayer did not file a tax return in the immediately preceding year, in which case an International Bank Account Number (IBAN) of a Spanish banking entity in which the taxpayer appears as the holder as of December 31, 2024 must be provided.

   The reference number may be requested electronically via the Internet at the Electronic Office of the State Tax Administration Agency, using a recognized electronic certificate or the Mobile Cl@ve system (includes Cl@ve PIN), without having to communicate box [0505] .

   The State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the person or persons requesting the reference number, as well as, where appropriate, the conservation of the communicated data.

   Obtaining a reference number invalidates the previous reference number that had been requested, such that, in the event that several reference numbers had been requested, only the last reference number requested will be valid and therefore will allow access to the draft or tax data, modify and, where appropriate, submit the draft or the IRPF declaration.

   For the reference number, see the first section. 3.a) and Annex I of the Resolution of 17 November 2011 of the Presidency of the State Tax Administration Agency, approving identification and authentication systems other than the advanced electronic signature for electronic relations with the aforementioned Tax Agency. 

4. eIDAS .

   New for 2024, EU citizens can also identify themselves using eIDAS authentication, a system that allows citizens of an EU country to use their national electronic identification to carry out procedures on the Tax Agency's e-Office, including filing the Personal Income Tax return .

   See for this purpose Regulation ( EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market and repealing Directive 1999/93/EC.

Important: In the case of joint declarations made by both spouses, the spouse appearing as the first declarant must have a recognised electronic certificate, Mobile Cl@ve (includes Cl@ve PIN) or reference number, and the other spouse must have a reference number or Mobile Cl@ve (includes Cl@ve PIN). In the event that access to the IRPF draft/declaration processing service through the Electronic Office is carried out by representatives or by duly authorized social collaborators , they will be the ones who must have their electronic certificate.

b. Ratification of the taxpayer's current habitual residence

The identification of the taxpayer's tax domicile introduced in 2019 is maintained, which offers the information of the last tax domicile available in the database of the State Tax Administration Agency separately from the rest of the declaration and before the download of the tax data so that the taxpayer can ratify it and, if applicable, modify it.

However, in this exercise, taxpayers of IRPF who are registered in the census of entrepreneurs, professionals or withholding agents, if they wish to modify their tax domicile, must do so through the corresponding census declaration.