20 October is the deadline for filing the forms corresponding to the third quarter of the year for VAT (form 303), Personal Income Tax withholdings (form 130), form 111, form 115 and the split payments of Corporate Income Tax (form 202).
The Tax Agency imposes the obligation to file forms electronically on all legal persons, unincorporated entities, the self-employed and certain other natural persons; specifically on:
Notwithstanding the above, there are certain taxpayers who, in addition to being obliged to file their taxes online, are also obliged to interact electronically with the Public Administrations (hereinafter, AAPP). This is stipulated in article 14, section two of Law 39/2015 for legal persons, entities without legal personality and for those who carry out a professional activity that requires compulsory membership of a professional association in the exercise of their activity, among others.
And what are the signature systems accepted by the Public Administrations?
Law 39/2015 determines that qualified and advanced electronic signature systems and qualified and advanced electronic seals issued by a Qualified Trust Service Provider will be considered valid for signing (art. 10.2).
ANF Autoridad de Certificación is the only Qualified Provider in Europe to have 100% of the Qualified Trust Services accredited. As a Qualified Provider, we appear on the official list of the Ministry of Economic Affairs and Digital Transformation (check it here).
In addition to the peace of mind that all our certificates will be admitted by the Public Administrations, ANF AC is much more: