The taxpayer can choose between different forms of presentation of each model, unless it is established the obligation to use any of them, in printed or generated by conventional printing module support program or service of predeclaración, by electronically (Internet or teleprocessing) directly or computer readable medium (CD-R 12 cm or DVD-R/DVD + R).
On the other hand, there ASSISTANCE PROGRAMS models 100, 131, 180, 182, 184, 188, 190, 193, 193-S, 198, 200, 202, 296, 303, 310, 311, 340, 345, 347, 349, 390, 500, 503 and 511.
Important: The SA and SL are required to submit online self-assessment models 038, 110, 115, 117, 123, 124, 126, 128, 200, 202, (220 and 222 for SA and SL dominant in fiscal consolidation regime), models 303 and annual summary statement or information 180, 182, 187, 188, 190, 193, 194, 195, 196, 198, 199, 296, 345, 346, 347, 349 and 390, without prejudice to the possibility of presenting for teleprocessing or support, according to the number of records.
- Taxpayers Units assigned to the Management of Large Enterprises or the Central delegation Large Taxpayers are required to submit online the models 117, 180, 182, 184, 188, 190, 193, 194, 195, 198, 199, 200, 202, 220, 222, 296, 303, 345, 346, 347, 349 and 390 without prejudice to the possibility of presenting for teleprocessing or support, according to the number of records.
- taxpayers registered in the Register of monthly return VAT (REDEM) shall be obligatory on the Internet 036 models or 039 (group of entities) and 303 (monthly) or 322 (groups of entities).
- also presented with 303 and 322 models, the model 340 "Statement of operations included in the registers of VAT and IGIC" either online or in support (for more than 10,000,000 records).
- Those forced to pay debts arising from carrying out self-assessments online presentation of the models 100, 102, 110, 111, 115, 117, 123, 124, 126, 128, 130, 131, 200, 202, 206, 210 (only urban properties imputed rents), 213, 215, 216, 220, 222, 303, 310, 311, 353, 370, 371, 430, 560, 561, 562, 563, 564, 566 and 595 may be used as payment through direct debit and credit cards or debit cards.
The overall timing of electronic filing of self-assessments direct debit payment are as follows;
- Models 100 and 102: May 3 to June 27.
- Models 110, 115, 117, 123, 124, 126, 128, 215 and 216: 1-15 April, July, October and January (quarterly self-assessments).
- Models 111, 115, 117, 123, 124, 126, 128, 216 and 430: 1 to 15 of every month except July and September 15 (self-assessments month).
- Models 130, 131, 303: 1-15 April, July and October and 1-25 January.
- Models 200, 206 and 220: 1 to 20 July (tax periods to match the calendar year).
- Models 202 and 222: 1-15 April, October and December.
- Model 210: 1-15 April, July, October and January, except imputed income of urban buildings from 1 January to 23 December.
- Models 213, 311 and 371: 1-25 January.
- Models 303 and 353 (monthly): 1-15 of each month except July and 15 September until 25 January.
- Models 310 and 370: 1-15 April, July and October.
- Model 560: 1 to 15 of next month ending the quarter or month, depending on whether quarterly or monthly obligations respectively.
- Models 561, 562 and 563: 1 to 15 of the second month following the quarter ending (quarterly obligation) and 1 to 15 of the third month following ending month (monthly obligation.)
- Models 564 and 566: 1 to 15 of the month following the month ending.
- Model 595: 1 to 15 of the month following the quarter ending.
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