For the electronic filing submit “Form 202.IS Corporation Tax and Income Tax for Non-Residents (permanent establishments and entities in the income allocation system constituted abroad with presence on Spanish territory).Payment by installments” you can use the online form available at the e-Office, under "Featured procedures", "File and view tax returns".
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".
To submit the electronic tax return for this financial year, press "Tax return 2018 (2P and 3P only) and then “ under "Returns".
To access this procedure, you need to log in with the electronic certificate.
If you want to import a file generated using the form or a program other than the AEAT program, you can use the "Import" option at the end of the window.Please note that this file must be a text file and must comply with the published registry design.You can find the registry design of form 202 for electronic filing in the "Help" section, "Registry Designs", "Forms 200 to 299" and in the "Information and help" section on the list of procedures for form 202.
Using the “Load" button located at the bottom of the window, you can retrieve a tax return generated using our form and saved on the AEAT servers during a previous session for the same year and period. To do so, you must enter the identification details and the accrual of the tax return.
Fill in the identification details, accrual, additional data requested and select the settlement type based on the calculation mode of the payment by installments;then press "Accept and continue".You can enter the " C.N.A.E. main activity" by clicking the ellipsis button and selecting the tax period start date from the calendar icon.Please note that the details entered in the "Accrual" and "Additional data" sections cannot be modified later in the settlement.
Then enter the settlement data based on the calculation mode of the payment by installments selected in the previous step.Select the type of return; if the result gives rise to tax payable and a direct debit is not set up, first obtain the CRN and then file the tax return.From the form itself, clicking on "Make payment (obtain CRN)" you can connect to the payment gateway to automatically generate a CRN with the details contained in the tax return.
There is a waiting period with this form;we recommend that you save the tax return using the "Save” button.By pressing "Save", the data that has been filled in so far will be saved on the AEAT servers, even if the return has not been validated.If a tax return has been saved previously, it will be overwritten.This data is retrieved from the “Load" button (also available in the "Identification Details" window).
Before submitting the tax return check for warnings or errors from the "Validate tax return" button.Remember that notices provide relevant information that should be reviewed, but do not prevent the return from being filed.If the tax return contains errors, these must be corrected.
Form 202 allows you to generate a file in BOE format from the "Export” option, provided that the tax return has been validated correctly and there are no errors.You can choose the path where you want to save the file, by default in the "Downloads" folder depending on your browser's options, its name will consist of the NIFof the filing taxpayer, financial year, period and extension .202.You can retrieve the tax return using the "Import" option at any time.
To file the tax return, click on “Sign and Send".
Check the "Accept" box and then "Sign and Send".
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.
In the cases with acknowledgement of debt, on the reply sheet of successful returns, a link will be displayed to which to submit the deferral or compensation request.Click “Process debt".
Subsequently, the settlement details will appear with the debtor details and the settlement code.Choose between one of the choices available:defer, clear or pay.