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V0789-14 24 March 2014 · SG de Tributos Criterion in force
OTRO · autoliquidación

Only regulated submission and corresponding payment generate an admissible payment receipt

The consultant asks whether paper declarations can be sent by post or registered mail and if the document serves as a payment receipt. The DGT responds that declarations must be submitted through specific regulated methods (electronic, printed AEAT service paper, SMS, or legible support), and only when these methods are followed together with the corresponding payment does a legal payment receipt arise.

The question raised

Is it possible to submit the declarations relating to the indicated models via paper through certified mail or at a registry? In that case, is the document itself considered a payment letter, or is it necessary to wait for the Administration to send it?

The DGT's ruling

The submission of self-assessments must follow the regulated forms: electronic via the Internet, printed paper generated exclusively by the Tax Agency service (for models 111, 115, 130, 131, 136, and 303), SMS, or legible media as the case may be. Only submission through these methods and the corresponding payment shall generate a legally admissible proof of payment.

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