Access to the procedure requires identification with an electronic certificate from the taxpayer or a person or entity authorised to make submissions on behalf of others:corporate partner or proxy.
Since records with errors or that are not identified will not be accepted for submission, it is advisable not to postpone submissions and to allow sufficient time to correct incorrect records.Furthermore, to avoid identification errors, it is recommended that you first purge each company's taxpayer census using the Tax Identification Service
When accessing the filing option, Form 291, 2020 and the annual period will be selected by default. Enter the NIF of the taxpayer.
It will be necessary to have a file with the tax return to be sent, with the data adjusted to the published registry design.
To send a new tax return, click “Read File” and then “Browse...”to select the file.From the option "Recover" you can reload the last file validated by the application for that model, financial year, period and NIF If you choose to validate a new file using the option "Read file" any previous submission for the selected combination of Model + Financial Year + Period + NIF taxpayer will be lost, as only the last validation is recovered.
Make sure that the data is correct and click on "Validate” to send the file.
During the sending, two progress bars will appear informing the validation percentage of both the file and the records.Once completed, a summary of the validation result is displayed, with the breakdown of correct and incorrect or unidentified records.You may choose to submit only the correct ones and download a file with the incorrect ones, for correction and subsequent submission as a supplementary tax return.
Note: In this step of the process only the file is validated.The submission can be formalised in subsequent steps.
If the validation is correct, you will be able to process the submission and obtain the corresponding receipt.If errors are detected, the breakdown of correct and incorrect records will be included and the options "Submit correct records”, "Download incorrect records” and "Download error messages” will be available.
Select this option to display only the correct records.In the next window, check "OK" and click "Sign and Send".
You will get the submission receipt with only the correct records presented in an embedded PDF, which you can save and print.The document contains the filing information:registration entry number, Secure Verification Code, receipt number, date and time of filing and presenter information.
Note: Incorrect records that have not been submitted must be subsequently corrected for submission by supplementary tax return.
With this option you can download a text file (adjusted to the published design) with all the incorrect records.
The downloaded file will be updated to be consistent with the number of records included.In addition, the type 1 register (taxpayer and summary) will already include its own identification number, the supplementary mark and the receipt of the previous filing.
This file is to be corrected and filed.It does not contain information about the errors detected.
The downloaded text file contains the detail of the errors detected for each type 2 (Taxpayers) incorrect record.Each line will show an incorrect detail record with its corresponding error message.You need to move the scroll bar to the end of the lines in order to display the error codes and descriptions.
This file is for information only.It will be useful to identify the errors detected and correct them before submitting them.