No more tax filings by hand from 2014


From 2014, the possibility of filing the tax declarations by hand will gradually be disappearing, so that they only can be submitted by internet.

Last year the Spanish Government announced that the tax law would be modified so that, from 1 January 2014, all tax declarations can only be submitted electronically, so the possibility of manual filing will gradually be disappearing during this year. To start with, from 1 January 2014 all trading entities (whether companies or individuals) have the obligation to file the annual VAT return by internet, if they are filed by hand the tax office may impose a fine of 1.500 €.

There will be two options for filing the tax declarations electronically:

Digital Certificate: This is applicable for individuals and companies, and can be obtained very easily by requesting a code through the Fábrica Nacional de Moneda y Timbre website ( which is generated in that moment. Once you get this code, you need to visit the tax office for its activation. After 24 hours, the digital certificate can be downloaded from the fnmt website.

In the case of companies, the administrator must attend the tax office and bring an official certificate issued by the mercantile registry confirming that his/her position as administrator is current.

PIN 24 Horas: The Tax Office has launched the PIN 24 Horas, a tool specifically designed for individuals to allow them to file their tax declarations electronically. This consists of a code that can be obtained through the tax office website and then is received via SMS. Once received, this code can be used to file the tax declarations by internet, but this is only valid for 24 hours, and more precisely until 2 a.m of the following day it was applied for.

Our firm can guide you in applying for either the digital certificate or the PIN code. For a more detailed explanation please contact us.

Spence Clarke specialises in the provision of Spanish tax, accounts, law and labour services, mainly to foreigners with interests in Spain. Our cross-border knowledge helps clients adapt to the Spanish system with the minimum of doubt and disruption. If you have any questions about this article or any other matter contact us, with no obligation, to see how we can help you.