Online filing of form 149

  • For the online filing of form 149, the AEAT provides an online form for completion and submission through the E-Office.

    "Form 149.Personal Income TaxSpecial system applicable to workers posted to Spanish territory.Communication of option, waiver or exclusion " is available in "Featured procedures” in the E-Office, "File and view tax returns", "Form 149".“Filing”.

    link filing 149 office

    Identify yourself with digital signature (electronic DNI or digital certificate) or using the Cl@ve PIN access system (only natural persons).The system will show you the identification options if you have an electronic certificate or will take you directly to the identification with Cl@ve PIN if there is no electronic certificate.If the taxpayer does not have an electronic certificate, the person filing must be authorised to file returns on behalf of third parties, either by being registered as a social partner or by being authorised to do so.

    To correctly view all parts of the form, before accessing, check the zoom and font size set in the browser (once the tax return has been submitted you can go back to the previous zoom and font size).

    • On Internet Explorer, go to "View" on the menu bar (if not activated, click the F10 key), "Text Size" and select "Medium", in "Zoom" select 100%.You can also select the zoom from the nut icon.

    • In Google Chrome, go to "Settings" (by clicking the three vertical dots), "Appearance", "Font Size" and select "Medium (recommended)" under "Page Zoom" select 100%.You can also select 100% zoom from "Zoom in/out".

    • On Mozilla Firefox, access the three line icon, in "Size" select 100% with the "+" and "-” signs, click "Options", "General", "Language and appearance" and in "Fonts and colours" select a size lower than the current one, if you do not see the form correctly.

    • On Safari, go to "View", "Zoom" or "Zoom Out".

    Fill in the mandatory data marked with asterisks:NIF, surnames and names of the taxpayer and, if necessary, the representative.

    fill in mandatory data

    Then fill in the data corresponding to the reason for the tax return.

    fill in tax return

    At the bottom of the form you will find buttons with the form’s functionalities.Press "Validate tax return" to check for errors when filling out the tax return.The list of detected errors and notifications will be shown. To correct these, go to the button "Go to Error" or "Go to Notification" together with the description of the mistake.If no errors are detected, the description will report no errors and you may file the tax return.

    validate tax return

    If you want to keep the tax return with the data entered so far, even if it contains errors, click the "Save” button and you will get a file in .ses format with the NIF name of the taxpayer-date, which you can save on your computer.If you do not select a path, it will be saved by default in the directory you have set in your browser or in the "Downloads" folder.

    save return 149

    You can retrieve the tax return using the "Load” option at any time if you close the window by selecting the previously saved .ses file.

    option load tax return

    Finally, click “Sign and Send” and a window appears with the information of the codified tax return and the data of the filer and the taxpayer.Check the "OK" box and click "Sign and Submit" to complete the tax return.

    Sign and send

    Agree

    If everything is correct, you will receive the reply page with the message "Your Income tax return was filed successfully", with an embedded PDF, the first page of which contains information on the filing process (registry entry number, Secure Verification Code, receipt number, date and time of filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

    supporting filing 149

    Useful links:

    filing file electronic 149
  • Electronic certificate
  • Technical assistance - Cl@ve PIN
  • Form 149.Special system applicable to workers posted to Spanish territory.Notification of the option, waiver or exclusion.
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