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El consultante pregunta si puede presentar declaraciones en papel por correo postal o registro y si el escrito sirve como carta de pago. La DGT responde que la presentación debe realizarse mediante los métodos específicos regulados (electrónico, papel impreso del servicio de la AEAT, SMS o soporte legible) y que solo el cumplimiento de estas formas junto con el ingreso correspondiente genera un justificante de pago legal.
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