FAQ's

El fichero telemático que se genera al pulsar el botón "Generar declaración" (y que se denomina XXXXX.02 o XXXXX.03) no es un archivo en formato .pdf sino que tiene formato XML (a pesar de su extensión). Puede de hecho verlo abriéndolo en cualquier navegador o con un editor XML (como Microsoft XML Notepad, que es gratuito). Una vez obtenido, debe guardar ese archivo en su ordenador y, a continuación, ir a la Sede Electrónica del ICAC y presentar la declaración subiendo ese fichero. Para facilitarle el trabajo, dispone de un enlace directo a la Sede en la misma pantalla de Declar@ desde la que descarga el archivo XXXXX.02 o XXXXX.03. Una vez presentada la declaración, obtendrá el documento .pdf de resguardo de presentación, que sirve de justificante de la operación realizada.

You can obtain a template in Excel with the data to fill in simply by accessing the model to be submitted (Model 02 or Model 03), then clicking on the "? Help" button and in the window that opens, clicking on the corresponding link, located at the bottom, under the heading "ANNEXES".

• Model 02: Excel file template to import a “complete” Model 02 return (document “Importacion_Excel_02_Completo.xltx”)
• Model 03: Excel file template to import a Model 03 declaration with the "complete" format (document "Importacion_Excel_03_Completo.xltx")

In addition, you can consult the instructions for use of said file right there.

The file to be used must have exactly the format defined in the Online Manual of the application. You can obtain more details, as well as an Excel template compatible with Declar@ ("complete" Excel) by accessing the model to be submitted (Model 02 or Model 03), then clicking on the "? Help" button and navigating to the lower part of the index (heading "ANNEXES"). On the other hand, during the loading process, the application shows the errors found with a description of them and the field(s) affected.

It is important that you do not edit the file generated by Declar@ in any way, since the application performs all the necessary validations so that the resulting file is compatible with the upload process in the Electronic Office. Any subsequent manipulation of that file (including simply opening and saving without making changes) can modify the file in such a way that ROAC is not able to understand it and therefore load its data. If you experience problems of this type and work with a Macintosh computer, try to carry out the XML generation process in Declar@ and upload to Electronic Office from a Windows computer.

During the 2022 campaign, Declar@ will allow data to be loaded in this Excel format (template "Importacion_Excel_02_Historico.xltx" or "Importacion_Excel_03_Historico.xltx", depending on the model, which can be downloaded from the online help of the application). However, it is recommended to use the new format instead ("Importacion_Excel_02_Completo.xltx" or "Importacion_Excel_03_Completo.xltx"), also available in the Online Manual. Note that the latter will be the only one valid from 2023. Furthermore, even in 2022, the use of the old format may mean having to enter certain data on the screen, since some necessary fields are not included in the file.

There is a button, called "? Help" at the top right of the screen. It gives access to the Declar@ Quick Guide, if you have not yet entered one of the two available models, Model 02 or Model 03, or the Online Manual corresponding to the chosen model if you have accessed one of them.

You can enter Declar@ again, access your declaration and edit it. When you save the changes, the application will carry out all the necessary checks again to verify that your declaration is consistent in all its parts, in accordance with the regulations, and that no data considered essential is missing. If there is an error, Declar@ will show it on the screen, with the section or sections to be corrected and the specific field or fields of each section highlighted. When the tax return appears as "Validation: Ok" you can either export the data to Excel, or generate the XML file necessary to file the tax return at the Electronic Office. It is necessary to take into account that the new tax return will not be treated in the Electronic Office as a complementary model to the one presented previously, but rather the new one will replace the last model presented.

You must check this box, at the beginning of your statement, if the auditor has not carried out the activity of auditing accounts during the declared period.

Not necessarily; by entering the ROAC number, the rest of the data is filled in automatically.

No, there are warning messages issued by the application when processing the data that do not block the generation of the output XML file or the dumping of the data to Excel. Under each statement you have an indicator that tells you whether a statement is correct ("Validation: Ok") or not ("Validation: KO"). In any case, it is important that you pay close attention to the messages issued by Declar@, since they may require actions on your part (including corrections of the information previously provided by you through the Electronic Office).

To be able to indicate the province, you must first fill in the offices you have in that province.

In accordance with the provisions of article 77.2 of the Regulations that develop Law 22/2015, of July 20, on Auditing of Accounts, approved by Royal Decree 2/R2021, of January 12, the communication to the Institute of Accounting and Audit of Accounts for the publication of the annual transparency report will be carried out within 10 business days, counting from its publication or update. Consequently, due to a matter of temporality, it has been considered unreasonable for the data from the annual transparency report to be included in forms 02 and 03, which is why it has been eliminated.
Currently there is a specific procedure to carry out this communication in the Electronic OFFICE of the ICAC: https://icac.sede.gob.es/procedimientos/portada/ida/3754/idp/1336.

You should take into account that these text fields allow a maximum of 200 characters. If the literals you are using are longer, Declare@ may strip out the last few characters.

The dates indicated as the start and end of an individual's relationship with the declaring auditor or company must fall within the period of the declaration (from October 1 of the year prior to the year presented to September 30 of that same year). year). If you are receiving this error, it is possible that you selected the wrong fiscal year when creating the tax return (for example, you wanted to file the tax return corresponding to fiscal year 2022 but by mistake you selected 2021 in the corresponding drop-down). You can see which exercise the declaration corresponds to, for example, in the list with all its declarations (it appears in square brackets). If indeed you have selected the wrong exercise, you will have to create a new statement this time selecting the correct exercise. The same applies if you are loading the data from an Excel file.

During the process of validation of the XML generated in Declar@ at the ICAC's Electronic Headquarters, a series of verifications are carried out to ensure that the information included in the declaration is correct and consistent with the current information in the Official Register of Statutory Auditors.

Checks on Model 02 declarations

• General data:
• E-mail
• Website
• Data of representative corporations
• Office Data:
• Postal Code
• Type of address (main professional and/or for notifications)
• Data on registrations in other countries

Checks in Model 03 returns In addition to those indicated above for Form 02

• Partner Data (1):
• Identity card
• Equity capital
• Data related to administrators:
• Identity card
• Data on "Audit personnel in the service of the reporting Auditing Company":
• Identity card
• Non-empty designation dates

(1): Due to the incorporation of the Practicing Partners of auditing companies to the status of Appointed Partners according to the Resolution of July 29, 2022, of the Instituto de Contabilidad y Auditoría de Cuentas, which approves the application forms for the issuance of certificates at the request of a party, and for registration and entries in the Official Register of Statutory Auditors, all practicing Partners must be declared both in the "Partners" section and in the "Auditing personnel in the service of the declaring Auditing Company" section.

If you are sure that the data you have entered are correct, consistent with each other and in accordance with the regulations and still do not get your declaration to appear OK, you can contact the ICAC explaining the case through the procedure GENERIC INSTANCE of the Electronic Office of the ICAC, selecting the scope "Declar@", or by clicking on this link: https://icac.sede.gob.es/procedimientos/choose-ambit/idp/954

If you submit your return after the official deadline, having made the first submission during the official period, this new return will replace the previous one. In addition, it will be understood that the final declaration has been submitted on time, so no penalty will be applied.

To establish a communication with the ICAC, in relation to a question/doubt of a general nature, access the GENERIC INSTANCE procedure of the ICAC Electronic Headquarters, selecting the "Declar@" area, or click on this link: https://icac.sede.gob.es/procedimientos/choose-ambit/idp/954< /a>