Post my question, I’ve done a bit of digging around and have found out the following;
– For tax year 2010 (filing cut off date 31/12/2011) both online and paper submissions will be accepted using the old form. See here -> http://www.aeat.es/wps/portal/ListadoContenidos?channel=631cf3055257d210VgnVCM1000004ef01e0a____&ver=L&site=56d8237c0bc1ff00VgnVCM100000d7005a80____&idioma=es_ES&menu=0&img=0
– For tax year 2011, only online submissions will be accepted, and you can get the inside info here -> http://www.aeat.es/wps/portal/ListadoContenidos?channel=b61c260d9de00210VgnVCM1000004ef01e0a____&ver=L&site=56d8237c0bc1ff00VgnVCM100000d7005a80____&idioma=es_ES&menu=0&img=0
– For the 2011 submission, you will need a Security Certificate for your browser. You can apply for a certificate here -> http://www.cert.fnmt.es/index.php?cha=cit&sec=4&lang=en and once they’ve sent you a code via email, you have to go down your local authentication centre, with identification and they will in turn give you a code to enter via the internet to download your certificate. You will then have to install in your browser. It is important that you use the same computer for this process but once the certificate is downloaded, you can install that certificate on any number of machines.
Edit 15/9/11 …… I am hearing conflicting messages from the Tributaria as to whether 2011 submissions will be on-line only …. guess we’ll have to wait and see.
Hope this helps…