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Practical VAT manual 2023.

Forms of filing

FormTo payRefundTo compensate or without activity
303 Submission is mandatory electronically 
322, 353, 369, 308,
341
Mandatory electronic submission is established for said models
309 The presentation will generally be made electronically.
Taxpayers not required to use an electronic certificate may submit the pre-declaration that must be obtained through the assistance program (without a certificate), which will allow them to generate the declaration using the printing service:
In any depository entity located in Spanish territory that acts as a collaborator in collection management. --- ---
390 Electronically via the Internet