26 Jan 2013 7:00 PM:
I think there is a lot of confusion about the filing of Form 210 as revised in 2012. (Note the use of the word "filing" - this is not the same as "paying")
To clarify, there are 2 methods of filing:
1.Online Filing: By filling out and sending the forms available online at the Tax Agency electronic office together with an electronic signature certificate acceptable to the Tax Agency. Assuming both conditions are met then the payment can be made by direct debit with appropriate bank details filled in on the form. The key point here is the necessity to have a digital or electronic signature certificate. The process of obtaining a digital certificate is somewhat involved but I believe it can be done by applying in person to the appropriate authority in the locality bringing suitable identity documents etc. Basically once the certificate is in your possession you can do all the filing & give payment instructions online.
2. Filing on Paper: The return can be filed on paper by filling in and printing out the form (.pdf format) available at the Tax Agency website (www.agenciatributaria.es). This will produce a few copies and is similar to the system in use for earlier years with one key difference. You no longer send one copy to the Tax Agency - the copy which you bring to the Spanish Bank to make the payment and which the Bank retains on behalf of the Tax Agency is now the one used by the Tax Agency. I quote "The copy for the collaborating organisation will be the one used for filing the return, together with corresponding documentation"
Please note that I am referring only to cases where there is a tax liability and a payment due to the Tax Agency - there are other procedures in place if the result of the self - assessment is a tax refund due or a zero charge. As well there are different procedures if one wants to file and pay via bank transfer from abroad but I am not going into these here.
The information above is extracted from a document which I obtained at the AgenciaTributaria website some time ago (E.& O.E.) and presumably is still available there. I am not a tax or legal expert so I provide this as a help and I recommend consulting a professional where there is any doubt or complicating factors.
This message was last edited by gericom99 on 26/01/2013.
This message was last edited by gericom99 on 26/01/2013.
Thread:
Electronic Submission of Form 210
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