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@ 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.

This version of Declar@, designed for the 2023 campaign and later, uses a different Excel file format, not compatible with that of previous years. You can find a compatible template in the online help, in the "APPENDICES" section.

To save you time preparing your tax return, this new version of Declar@ retrieves a large amount of information from the ROAC that previously had to be completed manually, in the application's own forms or in the Excel file to be uploaded.
Precisely, with the aim of facilitating the preparation of said Excel file if you choose this modality to create your declaration, the columns of the same have been marked according to their nature:
· Overridden columns (in grey): it is not necessary to fill them in, since these data are automatically consulted by Declar@ against ROAC during the load; if you include them in the file, they will be ignored.
· Columns with an asterisk (*) at the end of the name: These are mandatory data, without which it is not possible to generate your return. You must make sure that you fill in all the fields of this type, otherwise you will get errors when loading the file and the declaration will not be registered in Declar@.

In this new version of Declar@, the Personal Auditor section can be completed manually, but only in part, since certain data is automatically retrieved from the ROAC. In this way, when you include in the Excel file the identifier of the auditor that you want to include in the section, the application uses it to recover the rest of the read-only fields of said form.
If the identifier entered is not valid (for example, because it is not associated with any auditor in the ROAC), Declar@ will indicate that it does not find a valid auditor with that identifier, so it will have to proceed to remove it from the file (or replace it with the correct one) in order to load the declaration successfully.

If you are completing the declaration directly in the Declar@ form, you will simply have to indicate the type of document and the NIF/NIE/ID of the auditor and the application will automatically recover the rest of the fields that appear in grey. Afterwards, you will only have to add the dedicated audit hours and the dates of the contractual ties and appointments (if applicable). You must bear in mind that the number you enter as audit hours must be the sum of those dedicated in each of the declared periods.
If, on the other hand, you are uploading your declaration from file, to specify different contractual and designation periods you must include the individual in more than one row of the Excel file. In this case, note that the hours dedicated to auditing must be included in the first row of the set, this data being the total of all periods. You can repeat it in the rest of the rows or simply leave the corresponding cells empty. In both cases, there should be no overlap between the different periods (contractual and appointment).

This behavior is normal and does not imply any anomaly in the operation of the application.
Take into account that the data is loaded from the Excel file by blocks (general data, reports, audit personnel, etc.), as displayed on the loading screen, where the percentage progress of each is shown. data set.
When the import process finds an error in the file, it stops processing that block of information and moves on to the next block. As Declar@ later performs certain cross-validations between the different sections, it is possible that certain errors will be generated, which will be automatically resolved when the initial error is resolved and it is possible to load that data.
The important thing is that you resolve the errors that appear when trying to load the tax return in the order in which they are displayed on the screen.

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 should take into account that, to help you prepare your return, the application has different types of messages, depending on the nature of each reportable event. Specifically, you can see the following:
· Messages of success in the execution of an action. They have a green background and begin with the word "Success". They simply report a successful operation. Example: A query against the ROAC database succeeds.
· Warning messages. They have a yellow background and begin with the word "Attention". They indicate certain situations that should be reviewed. Example: there is no foreign office registered in the ROAC database for your entity.
· Error messages. They have a red background and begin with the word "Remember". They report data that is incorrect and therefore must be corrected in order to generate the return. Example: mandatory fields that have not been completed, or periods established outside the declaration period itself.

IMPORTANT: Only "error" type messages are blocking and prevent saving the changes made, as well as generating the declaration and presenting it. In all other cases, you can proceed to submit your return.

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 in which an audit report has been made, you must have at least one office in that province. Declar@ automatically retrieves the list of its offices from the Official Register of Account Auditors, so if it is not complete, you must add the missing addresses through the ICAC Electronic Office and import the list of offices in Declar@ again , before you can continue with your statement.

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://servicios-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.

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://servicios-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.

When members, administrators or auditors are registered in the ROAC, registration and cancellation dates are established. In order for an individual within these groups to be transferred to the declaration, it is necessary that the period between their registration and cancellation dates overlaps, totally or partially, with the period of the declaration itself. Otherwise, they will be discarded by the data import process.
If you consider that a partner, administrator or auditor should be included in your statement and the application does not do so automatically (or vice versa, the application is including an individual who should not be reflected in it), you must access the Electronic Headquarters of the ICAC and review the information collected there, making the corrections that it deems appropriate to, later, re-import the data in Declar@.

In this version of Declar@, designed for the 2023 and subsequent campaigns, important changes have been made to the operation, with the aim of making it easier for users to fill out their declarations.
In this way, many fields are filled in by the application based on the information found in the ROAC (Official Register of Account Auditors). This greatly simplifies the task of carrying out the declaration, although it requires that if the information retrieved from ROAC is not correct or is not complete, it must be modified through the corresponding procedure at Headquarters, later updating the data in Declar@.
In any case, keep in mind that these types of notices are not blocking, and therefore do not prevent you from continuing and filing your return.

In this version of Declar@, designed for the 2023 and subsequent campaigns, much of the necessary information is obtained directly from the ROAC (Official Register of Account Auditors).
If the address data of any of the offices is not correct or the list is not complete, you must make the necessary modifications or register them through the corresponding procedures of the ICAC Electronic Office, later updating the data in Declar@.

In this version of Declar@, designed for the 2023 and subsequent campaigns, much of the necessary information is obtained directly from the ROAC (Official Register of Account Auditors).
When members, administrators or auditors are registered in the ROAC, registration and cancellation dates are established. In order for an individual within these groups to be transferred to the declaration, it is necessary that the period between their registration and cancellation dates overlaps, totally or partially, with the period of the declaration itself. Otherwise, they will be discarded by the process that imports the data.
Therefore, if the information of Partners, Administrators or Auditors is not correct, the list is not complete or includes individuals who should not be there, you must register or remove them or make the necessary modifications through the corresponding procedures of the ICAC Electronic Office. , then updating the data in Declar@.
In any case, keep in mind that these types of notices are not blocking, and therefore do not prevent you from continuing and filing your return.

In the Declar@ version for the 2023 and subsequent campaigns, a good part of the information necessary to complete the declaration is retrieved directly from the ROAC (Official Register of Account Auditors), where the data provided by users is stored through of the ICAC Electronic Office, without them having to provide it again.
Part of the information obtained from the ROAC depends on the start and end dates established in the general data tab of the return (fields "Period of the return. From" and "Period of the return. Until").
For this reason, in the event of modifying these, the user must review the rest of the sections of the declaration and, if applicable, update the data previously incorporated manually (if they are directly editable) or through the button enabled for direct consultation with the ROAC.

To save you time preparing your declaration, this new version of Declar@ retrieves the list of Partners and Administrators directly from the ROAC, with all the necessary data.
However, it is not possible to do the same for the list of auditors. That is why you must be the one to enter, one by one, the active audit staff during the declaration period. In any case, you will verify that some data is retrieved from ROAC, to make your task easier and avoid having to fill in information that you already provided through other channels.

Among other data, Declar@ automatically retrieves the type of Partner or Administrator from the ROAC:
· Physical Person Auditor
· Legal Entity Auditor
· Registered Auditor in the EU
· NOT Physical Person Auditor
· NOT Legal Entity Auditor
Likewise, consult the Type of Document registered for the individual.
When the Type of Document is inconsistent with the Type of Member or Administrator, it shows a warning, so that if you wish you can proceed to correct it through the corresponding procedures existing in the ICAC Electronic Office.
In any case, keep in mind that these types of notices are not blocking, and therefore do not prevent you from continuing and filing your return.

The "Invoicing of the reporting auditor/audit firm" section, in the "Audit reports" section, is completed differently if the audited entity is of public interest (PIE) or not. So:
· If it is NOT EIP, you must indicate the hours and amount billed for auditing services and, directly, the hours and amount billed for services other than auditing. In this case, it is not necessary to break down these last concepts in hours and amount invoiced for services required by the EU or national provision and not required by the EU or national provision.
· If it is EIP, you must indicate the hours and amount invoiced for auditing services, the hours and amount invoiced for services required by the EU or national provision and the hours and amount invoiced for services not required by the EU or national provision. Declar@ will automatically calculate the hours and amount billed for services other than auditing as the sum of those corresponding to required and non-required services.

In this new version of Declar@, the Personal Auditor section can be completed manually, but only in part, since certain data is automatically retrieved from the ROAC. In this way, when you enter the identifier of the auditor that you want to include in the section, the application uses that data to recover the rest of the shaded fields that appear on the screen.
If the identifier entered is not valid (for example, because it is not associated with any auditor in the ROAC), Declar@ will indicate that it is not possible to include the individual in the Personal Auditor list.

Based on art. 89.1 of the RLAC, the account auditors registered in the Official Registry of Account Auditors in a practicing situation will send to the Institute of Accounting and Audit of Accounts, in the month of October of each year, and in relation to the twelve previous months.

Based on art. 89.1 of the RLAC, the account auditors registered in the Official Registry of Account Auditors in a practicing situation will send to the Institute of Accounting and Audit of Accounts, in the month of October of each year, and in relation to the twelve previous months, therefore, even if the auditor does not appear as a practitioner during the entire period, he/she must present a statement until the date that his/her situation changes, even if it is without activity.

Based on art. 89.1 of the RLAC, the account auditors registered in the Official Registry of Account Auditors in a practicing situation will send to the Institute of Accounting and Audit of Accounts, in the month of October of each year, and in relation to the twelve previous months, for which the practicing auditor must present a statement, even if there has been no activity.

In the section corresponding to the Auditor Personnel at the service of the Declaring Auditor, all natural or legal persons registered in the ROAC who, while at his service, have provided services to the auditor in the scope of the account audit activity defined in article 1, will be listed. of the Account Audit Law or functions related to the quality control system referred to by the NCCI. On the other hand, the services that have been provided to the auditor by other account auditors will be distinguished, distinguishing those related to participation in the performance of account audit work and those related to tasks related to the internal quality control system. with indication of the number of hours, as a whole.

o Based on Article 89.1.e of the Regulations for the development of Law 22/2015, of July 20, on Audit of Accounts, approved by the Royal Decree of January 12, the following must be reported: “Business volume in hours and euros invoiced "from the audit activity of accounts, as well as the total income of the auditor." Likewise, based on article 64.1ª2º of the previous Regulation: “In the denominator, the amount of the total annual income, which will correspond, in the case of account auditors, to the full income derived from economic activities and other income from of work or services, and, in the case of auditing companies, with the net amount of the turnover that must appear in their annual accounts."

In this version of Declar@, designed for the 2023 campaign and later, much of the necessary information is obtained directly from the ROAC (Official Registry of Account Auditors). In the event that the information is not correct, because for example a corporation appears that does not correspond to the one you are subscribed to, or does not belong to any corporation, you must make the necessary modifications through the corresponding procedures of the ICAC Electronic Office, ( presenting model R33 in the case of natural persons or R52 in the case of legal entities), then updating the data in Declar@ with the update tab. In any case, keep in mind that these types of notices are not blocking, and therefore do not prevent you from continuing and filing your return.

In this version of Declara@, designed for the 2023 campaign and later, much of the necessary information is obtained directly from the ROAC (Official Registry of Account Auditors). When members register in the ROAC, registration and cancellation dates are established. For a member to be transferred to the declaration, it is necessary that the period between his/her registration and withdrawal dates overlaps, totally or partially, with the period of the declaration itself, with the corresponding voting percentage also appearing reflected. Otherwise, they will be discarded by the process that imports the data. In any case, keep in mind that these types of notices are not blocking, and therefore do not prevent you from continuing and filing your return.

In M03 declarations, the "Company Name" field is filled in with the corresponding field of the electronic certificate, not with the information that appears in ROAC.

As a novetat, *Declar@ admet that in the section "Audit reports" of a declaration two or more reports coexist with the CIF/ANEU mate però amb different social raons. No obstant això, com el cas que diverses entitats amb diferents raons socials compartisquen document d'identificació és exceptional, l'avís apareix per a previndre que es tracte d'un error en emplenar les dades.

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>