Relevant issues (types and ways to submit and modify)

Informative declarations are one of the methods of obtaining information that consist of the massive supply of information with tax relevance to the Administration on a regular basis and using standardized channels.  

They can be differentiated as follows:

• Summaries of withholdings and payments on account . These are declarations based on a withholding or account deposit previously made and which are reported, and must be filed when the withholding or account deposit has been made.

• Information statements . These declarations are not related to a previous withholding or account deposit, and must be filed when the transactions to be reported have been carried out.

• Mixed information statements . These returns contain elements of the two previous types of declarations, e.g. form 187 or 190.

The current design of most standardised information returns forms consists of different registers:

• Type 1 register for the identification of the declarant and summary of data.
• Type 2 register intended to incorporate each of the data of those declared. There shall be as many type 2 records as there are declared records.

In addition to the above design, a more modern, flexible and less constrained design than the current Type 1 and Type 2 registry design is starting to be implemented in some recent reporting models. This is the format using computer messages XML implemented in models such as 231, 289 and 290. 

Ways of filing informative tax returns

⁽¹⁾ Persons or entities attached to the Central Delegation of Large Taxpayers or to any of the Large Business Management Units of the Special Delegations of the AEAT .

⁽²⁾ Please note that, as of the 2018 financial year, the possibility of submitting information returns using a computer-readable medium will no longer be available (modification by Order HFP /231/2018, of March 6).

⁽³⁾ In 2019, the possibility of by SMS message of models 190, 347 and 390 is eliminated.

⁽⁴⁾ The Cl@ve PIN system may only be used by individuals not required to use an electronic certificate, in the information declaration forms 038, 179, 180, 182, 187, 188, 190, 193, 198, 231, 233, 234, 235, 236, 282, 296, 345, 347, 349, 390 and 720.

The presentation of the declarations of the different information models can be done through two methods:

1. Submission via web form .

   Information returns that are often used by a large number of taxpayers usually have a web form available to assist with the completion of the return and the filing of the form.

2. Submission by file ( TGVI Online )

   Filing via uploading a file in a form that is validated online by the system. This form of filing can be used to present any information file regardless of its size, although its use is compulsory from 40,000 records onwards.

Filing by online TGVI file

The presentation using the TGVI Online file is carried out as follows:

The taxpayer accesses the URL of TGVI-Online, where they select the file to be sent, and the file upload-validation process begins.

During the transmission, the taxpayer is shown a progress bar of both the transmission and the number of records accepted/rejected.

As the new service transmits the file, the detailed records will be validated and the accepted/rejected records will be displayed and updated in the taxpayer's browser. When the entire file has been submitted, the final result of accepted/rejected applications is displayed, but it should be noted that the declaration is not yet considered submitted.

The options after uploading/validating the file are as follows:

1. “Submit correct records”

   The Type 1 record would be automatically updated to be consistent with the correct records.

   A submission receipt is generated only for the correct records submitted.

   To avoid the generation of duplicate records, the file must contain a unique identification number for that fiscal year-model-taxpayer.

2. “Download incorrect records”

   A supplementary declaration type file would be downloaded in a record design format with the total number of erroneous records, which would have its own identification number (the original supporting document will be that of the original declaration).

3. “Download error messages”

   In this case, you get a text file, which contains an error detail for each incorrect detail record (type 2).

   The file will show the erroneous detail record, then the “;” character as a separator and finally the error that the record presents (it consists of a code and an error).

Once a return has been filed by means of a web form, the "consolidated" return will be subsequently acted upon, making the addition, modification or deletion of records directly, without the need to explicitly indicate the will to supplement or replace a previous return.

Therefore, once a return has been filed, if an authorised filer subsequently accesses the form, the "consolidated" return will be displayed on the form with the updated information filed, on which he/she can proceed to make the necessary changes (add records, modify records or delete records). The corresponding information contains the date of the last update of each record in the declaration.

Declaration modifications using file TGVI online

The system established by using the TGVI online (the one for the TGVI online form is different) is as follows:

ORIGINAL STATEMENT.

There can only be one original statement. The rest would be complementary or substitutive.

SUBSEQUENT MODIFICATIONS.

We must differentiate:

Add records : A "C" will be entered if the purpose of filing this declaration is to include income that should have appeared in another declaration for the same year previously filed, but was completely omitted therein.

For this reason, several supplementary declarations may be submitted.

In the process of uploading and validating the file through TGVI online, the records rejected as erroneous must be submitted as a supplementary (i.e. it is not required to be a new original), and must necessarily include the Proof Number of the declaration it supplements.

Modify records : The submission of a declaration that aims to modify the content of data declared in another declaration for the same fiscal year submitted previously will be carried out by submitting a substitute declaration for the declaration that contains the records to be modified.

Substitute declaration : An "S" will be entered if the purpose of the presentation is to completely cancel and replace a previous declaration for the same fiscal year. A replacement return can only override one previous return.

Prior to the presentation of the substitute return, it is essential that the taxpayer cancels the tax return it replaces. The Receipt Number of the return being replacing has to be filled in, which has to exist and has to be removed by substitution (or replaced).

As many substitutive returns may be filed as the taxpayer considers, provided that the substituted ones are successively withdrawn.