Online filing of form 296

For the electronic filing of "Form 296.Information Return.Withholdings and income regarding Personal Income Tax for Non-Residents (without permanent residence)Annual summary", you can use the web form "2020 Filing (Up to 40,000 records)".

The web form only allows the correct records of a tax return to be filed in which errors have been detected.You can then go back to the tax return, make the appropriate amendments, additions or deletions to records and submit a new tax return, which will contain all the taxpayers.

We recommend that you clean up the tax register of your recipients prior to filing the tax return through the Tax Identification service to avoid identification errors.

Filing through form requires identification with the electronic certificate, DNIe or Cl@ve PIN of the taxpayer.If you use an electronic certificate to identify yourself, click on the link "Access with electronic certificate or</g>DNI", but if you are going to use the Cl@ve PIN system, enter the DNI or NIE in the box and then provide the contrast data to continue.

Identification with electronic Certificate/DNI or Cl@ve PIN

In addition to the holder of the tax return themselves, a third party acting on their behalf, either a corporate partner (only with certificate or DNIe) or a proxy, may also submit the tax return.

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".Under "Zoom" select 100%.You can also change the zoom directly from the "Tools" menu (gear icon at the top right).
  • On Google Chrome, go to "Settings", "Appearance", "Font size" and select "Medium (recommended)".Under "Page Zoom" select 100%.You can also change the zoom directly from "Zoom in/out" in the Chrome menu.
  • On Mozilla Firefox, access the browser menu, "Size" and select 100%, using the "+" and "-" signs. You can reduce the font from "Options", "General", "Language and appearance"."Fonts and colours", "Size".
  • On Safari, go to "View", "Zoom" or "Zoom Out".

After identification, an initial window will appear where you must indicate the taxpayer's NIF and select one of the three available options:

Continue or import

  • Continue: gives access to the blank form, to be filled in online and filed.It offers 3 options:

    • "Load the working session of the..." this option allows you to recover data from a previous session that you have saved.

    • "Load the tax return submitted on..."if you have already filed a return for the same NIF, form, year and period, you can recover it and make modifications, add or delete records.

    • "Create a new tax return (if submitted, this implies the deletion of all previously submitted information)": select this option if you want to fill in the form from the beginning, without retrieving data.

Recover previous session

  • Import: allows you to import a previously generated BOE format file that follows the current registry design.The file may have been obtained from the form itself, by exporting the tax return, or with an external program.

  • Import previous year:the form will automatically upload the records of the previous year's tax return that are active in the AEAT server for the taxpayer.To do this, you must access the form with the certificate, DNIe or Cl@ve PIN of the holder or an authorised person.

After the initial window, you will access the "Taxpayer's data" section.Please fill in the required data, taking into account that the fields marked with an asterisk are mandatory.

The fields in the "Tax return summary" section are not enabled for completion, as they are self-calculating based on the data entered in the "Recipients" section.

You can switch from one section to the other(Taxpayer / Recipients) from the "Sections" tab on the bottom left.The lower tabs can be shown or hidden from the "Show/hide information"</g> button at the bottom of the form.

Taxpayer and summary

Within "Recipients" you will find a button panel at the top from which you can add, remove and browse between the registers.To register a recipient, click “New record”, identified with a blank sheet and a green '+' sign.

Recipients

In the list of recipients, a list of all the records registered will be displayed with the information organised into columns.

Using the icons in the "Status" column, you can easily check which records are correct and which contain errors, in order to make the corresponding changes, additions or deletions.

You can access the details of each record by double-clicking on the NIF or by marking a particular record and clicking on "See recipient".Once in the detail, click "See Recipient List" to go back to the list.

See Recipient

Recipient detail

From the list of recipients, you can make consultations by setting filter criteria.Click on “Consultation" at the top.In the new window, set the filter criteria and click on "Consultation".

Consultation button

Queries

A new tab will be activated in the lower part called "Consultation" next to the "Sections" and "Errors" tabs with the results obtained according to the established search criteria.

The record information is extended in a single row across the width of the form, meaning that it is necessary to use the horizontal scroll bar to consult the rest.However, by double-clicking on any of the results, the registration information appears at the top of the form.

Consultation tab

To check if the tax return has been completed correctly, click the "Validate” button .The "Errors" tab will be enabled and the codes and descriptions of the warnings or errors detected will be displayed.

Note: the notices inform of the appropriateness of reviewing certain information, but do not prevent the filing or export.Errors, however, need to be corrected before the tax return can be exported or filed.

In case there are errors, click "Go to Error" to go directly to the section or field you need to correct.Using the option "Download error list" an XML file will be generated with all the errors detected, which you can open or save on your computer.Finally, if the tax return is correct you will see a message saying 'The tax return contains no errors'.

Validate

Using the option "Download error list" an XML file will be generated with all the errors detected, which you can open or save on your computer.

Error XML file

If you want to get a draft of the tax return before submitting it to review the data, you have the "Draft" tool that generates a PDF with the tax return, which is not valid for submission.The draft is displayed on screen and can also be downloaded through the "click here to download the PDF" option.To go back to the tax return from the draft click on "Back to tax return".To complete a new tax return, select "New Tax return".

Draft

Using the "Save” option, you can save the data that has been filled in so far on the server, even if the return has not been validated (it may contain errors or be incomplete).This way you can leave the form without losing the information.In the same way, if the form were to be closed after the timeout due to inactivity, you could recover the data entered up to the time of saving.

To recover the saved information, access Form 296 again.After indicating the taxpayer's NIF and clicking "Continue" in the initial window, the application will detect that there has been a previous session saved and the corresponding warning will appear.Check the option "Load the work session of the..."and click "Continue"

Note: It is not possible to store more than one tax return on the server using the "Save" option.The last saved session will overwrite the previous one.

Save session

The form has a waiting time for inactivity. We recommend that you save the tax return periodically to avoid losing the information.

By using the "Export” button you will generate a file of the tax return valid for filing, with the format of the published logical design (BOE format).This option requires the tax return to be validated (it must be complete and free of errors).The file will have the name NIF and the extension .296.It will be saved by default in the "Downloads" folder of the system or in the default directory of the browser, although you can select another directory.

Export

The exported file (or generated with an external program) can be imported into the form using the "Import" option.

Import Button

If the tax return already contains data, 2 import options will be offered after selecting the file:

  • A. Delete all Recipient records and import (existing records will be deleted when the file is imported).
  • B. Add Recipient records to the current tax return (imported records will be added to the existing ones)

    File selection and import

By clicking on the "Help" button you will obtain a PDF with the regulations and information related to Form 296 form, as well as the deadline, form, place of presentation and registry design.

Help

After validating and saving the tax return, you can file it by clicking on the button "Sign and Send".

Sign and send

In the new window, check the "OK" box to confirm the filing of the tax return.The text box will show the content of the tax return in code.Finally, click "Sign and Send" to continue the filing.

OK, sign and send

A warning will be displayed informing you of the number of correct and incorrect records you have completed.If you wish to go back to the tax return to correct the errors before filing, click "NO".If you prefer to submit the correct records at this time and then correct the errors and submit a new tax return, click "Yes".

Notice of correct and incorrect records

The result of a submitted tax return will be a reply page with an embedded PDF, the first page of which contains information on the tax return filing (registration entry number, Secure Verification Code, receipt number, date and time of tax return filing and details of the taxpayer). The following pages contain a complete copy of the tax return.

In the event of partial filing, a notice will be given and the option of going back to the tax return to make the corresponding changes, additions or deletions will be offered.

Filing receipt

You can also recover the filed tax return by accessing the form again, and selecting "Import", “Recover tax return filed on...".

When the tax return is taken up again, the list of recipients keeps all the records and includes the date of filing of those already submitted.

Note: please note that the usual options for supplementing and substituting are not available on this form.Once the necessary corrections have been made, the full tax return must be submitted, including all records to be declared.Likewise, when a new tax return is filed, the previous one will be withdrawn.

Go back to the tax return

electronic filing 296 informative tax return withholdings income account non-resident income without permanent establishment
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