Information on the next 2019 informative tax returns campaign and recommendations for identification

The Tax Agency must manage the information obtained as efficiently as possible, so the information presented must be of the highest quality, with the least validation errors, and particularly with the correct identification of the taxpayers.

Therefore, Order HAC 1148/2018 of 18 October introduced a modification in the form of filing informative tax returns of large volumes of information, through implementing the Transmission of Large Volumes of Information online (TGVI online).

However, the new online TGVI system will be applied gradually, in the following way:

  • 2018 Informative Tax Returns: The new system was only applied to the following forms: Forms 156, 181, 182, 187, 188, 190, 192, 193, 194, 196, 198, 291, 345, 346 and 347.
  • 2019 Informative Tax Returns:The new online TGVI system will apply to forms 159, 170, 171, 180, 184, 189, 195, 199, 270, 280, 296, 349, 611, 616, 720, 990 and 993.

Once the first phase of the new system has been implemented to the 2018 forms, the next 2019 Informative Tax Returns campaign (to be filed from 1 January, 2020) will involve a substantial modification in the technical part of submitting information for the forms mentioned in the second term.

In this way, and similar to 2018 for the forms affected by the new filing method, the current TGVI system (Transmission of Large Volumes of Information) will be replaced by the new online TGVI system, which involves not only the transmission of the information, but also its simultaneous validation.

So, records with errors (validation or identification errors) will not be accepted by the Tax Agency's information systems.

Many of these errors refer to problems and incidents concerning the tax identification of taxpayers. Therefore, in order to avoid problems and errors in records to be filed in the Informative Tax Returns 2019, we recommend you go to the tax identification help service available on the Tax Agency website to obtain correct identification of the taxpayers who will be included in the corresponding Informative Tax Declaration.

HELPDESK – TAX IDENTIFICATION

This helpdesk can be found in the following link of the Spanish Tax Agency website:

"Tax identification"

Enquiries on identification can be made for individuals and for groups involving a list of people.