1.4.3. Electronic filing with an access key
The submission of form 180 using the signature system with access code in a previous registration as a user (Cl@ve PIN system), established in section First.3.c) and developed in Annex III of the Resolution of November 17, 2011 of the Presidency of the State Agency for Tax Administration, by which identification and authentication systems other than the advanced electronic signature are approved to electronically relate to the aforementioned Tax Agency (BOE 11/29/2011), may only be carried out if it concerns natural persons, not required to use the advanced digital signature.
The use of this signature system with access code requires prior registration in the system, which can be done:
- online, using their NIF or NIE with its expiry date, the code from the invitation letter to the system received at the tax address, the bank account number and mobile phone number.
- or by identifying yourself at the Tax Agency Administration or Delegation.
Once identified and registered, the user must log on at www.agenciatributaria.es and request the PIN by providing the NIF or NIE with its expiry date and choosing a password. Once these details have been provided, a password will be sent to the mobile phone number provided when registering in the system (Cl@ve PIN system) and will be used to carry out the procedures on the Tax Agency's Internet portal. It is for a fixed period of time, as it can be used as many times as you like as long as it has not expired. A 10-minute period cannot be exceeded from the moment PIN is requested until it is used. If this time is exceeded, the PIN expires and it is necessary to request another one. The PIN obtained is valid for a single session of work in the AEAT Electronic Office in which several procedures can be carried out as long as the session is not closed - that is, as long as the browser is not closed -, or is left inactive for 60 minutes.
Among other things, this non-advanced signature system can be used to file and consult form 180.
Once this access code is used to submit electronic documents, the submission receipt will be automatically generated. (A secure 16-character verification code will be provided as confirmation of the submission, which must be kept as proof of submission).