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FAQs about the reference number (RENØ service)

The reference number is an authentication system for accessing the Income and/or Wealth Tax processing services.

You obtain it via the REN0 Service or over the phone at 901 12 12 24, using the taxpayer's tax number and the amount shown in a specific box of the last income tax return filed, and it is sent to the interested party by SMS to the mobile number provided by the taxpayer.

This reference number is valid until the start of the next income tax campaign, or until a new one is issued, invalidating the previous one, and is valid for the income tax campaign underway and for all the previous ones from 2015 onward.

The reference number, together with the taxpayer's tax code, permits identification and authentication to access Income Tax Services.

Service accessible via Internet, whereby the Tax Agency sends an SMS message to the mobile phone number provided by the taxpayer, telling him/her the reference number; this number is the key that will allow you, from day one of the campaign, to process the draft or return or obtain the tax data, without the need to wait to receive them by mail at the fiscal address.

Without leaving the "RENØ" application, you can access the “Draft/Return Processing Service (Renta WEB)“ by introducing the reference number received.

As in 2015, in the current 2016 Income Tax campaign the reference number will not be unique or linked to a dossier; a different one will be delivered each time it is requested, with a maximum of three per day. Obtaining a new reference will entail the automatic revocation of the last one generated.

The validity of the reference number will last until the start of the next Income Tax campaign.

The regulations concerning reference numbers are contained in the Resolution of 17 November 2011 of the Presidency of the Spanish Tax Agency passing identification and authentication systems other than the advanced electronic signature for online relations with the Tax Agency (Official State Gazette of of 29 November).

All taxpayers, without the need to have requested the draft or tax data in advance.

As an exception, the reference number will not be sent via this service to the following groups:

  • To those who have already confirmed their draft tax return or who have submitted their income tax return 2016.
  • Persons have chosen to request the deactivation of obtainment of a reference number via box 490. This option can be exercised in the e-office if you have an electronic certificate or electronic identity card (path: “E-Office/ Home / All procedures / Taxes and levies / Personal income tax / IRPF. Draft of the return / Procedures / Deactivate the access with box or reference number to the web portal of personalised income tax services"), or by calling in person at the Delegations and Administrations of the Tax Agency.

The following people can use the RENØ service:

  • The heirs of deceased taxpayers, with the same data as those requested from other taxpayers, to obtain the draft and the tax data of the deceased.
  • New taxpayers or those whose Box 440 for the previous year was zero. These taxpayers, as they cannot identify themselves with the box from the previous year, must provide the International Bank Account Number (IBAN) of a bank account they hold. This account must appear in the Tax Agency's databases, so it cannot be a recently opened account.

In addition, taxpayers who have a recognised electronic certificate or a signature system with access code in a previous user registration (Cl@ve PIN), will be able for this tax year to obtain the reference number via RENØ, without prejudice to accessing via these electronic identification systems the services available in Internet or their tax data via the Tax Agency's E-Office.

Box 440 is the "General net tax base subject to tax" and is located in the section "General net tax base and savings net tax base". The boxes are in order, therefore locating box 440 is very simple.

  • Via the letters of drafts and tax data that are sent by regular mail.
  • From the corporate Intranet of the public bodies which have signed agreements with the Tax Agency.
  • At the offices of the Tax Agency, with a prior appointment.

Online, by accessing the 2016 Income Tax banner and clicking on the yellow "RENØ" icon.

Then introduce the following details: Tax Code and amount stated in box 440 of your 2015 return. A mobile telephone number will be requested from you for the Tax Agency to send the reference number. You will also be asked for the mobile number if you apply with a digital certificate or Cl@ve PIN

Persons who did not file an Income Tax return in 2015, and therefore do not have a figure for box 440, must provide the 24 digits of their International Bank Account Number (IBAN) for a bank account they hold which appears in the Tax Agency's database (it may not be a recently opened account).

Those who made an Income Tax return in 2015 but whose box 440 shows zero must also supply the 24 digits of their account number.

The Tax Agency will send you a reference number by SMS to the mobile phone number you have given.

You can also obtain the reference number via the VRU service (901 12 12 24, also accessible on 91 535 73 26), stating your Tax Code, the amount of box 440 and a mobile phone number.

The reference number allows you to:

  • Obtain the draft or tax data via Renta WEB from day one.
  • Consult, modify and confirm the draft.
  • File the return online (if it is for refund, domiciling the deposit, or following payment obtaining the CRN).
  • Consult the status of the refund procedure.
  • Arrange an appointment to modify the draft or prepare the return.
  • Change the tax domicile.
  • Request income certificates.
  • File supplementary returns.
  • File amendment returns on Renta WEB from Income Tax 2016.
  • If you are viewing the last screen of the yellow icon "RENØ" and have already received the SMS with the reference number, you can access Income Tax Services by clicking on the corresponding button. Then you will have the option of connecting with the "Draft/Return Processing Service (Renta WEB).“
  • You can also access the Draft/Return Processing Service directly by selecting the blue icon "Draft/Return Processing Service (Renta WEB)”, within RENTA 2016.

If you lose or mislay your reference number, you can request a new one via the RENØ service or the VRU to revoke the previous one and obtain a new one. Through the RENØ service, the Tax Agency will provide a maximum of three reference numbers a day.

Keep the reference number you have received because you can use it to access the Income Tax campaign services at any time, and remember that its validity will extend until the start of the Income Tax campaign of the following tax year.

It is very important to take into account that the reference number is not going to be included in the letters that are sent to the taxpayer's fiscal address (they will only include box 440 of your 2015 Income Tax return).

With this box you will be able to obtain the reference number from Internet, the yellow "RENØ” icon or the VRU, as explained above in the question "How to obtain the reference number?"

The Tax Agency guarantees the confidentiality of the data used to complete the draft tax return. For these purposes, a secure access system has been designed which assumes the identity of the applicant as a piece of data has to be provided that only each person making the tax return could know (amount from box 440 of the previous year's tax return).

However, there may be situations (loss or theft of documents, change of adviser, divorce or separation, etc.) in which a taxpayer needs to eliminate the risk that unauthorised third parties could access his/her financial details by knowing the amount of box 440.

For this, the Tax Agency offers a service making it possible to disable access using the box to certain services, particularly the RENØ service.

There are two ways of disabling this access to the RENØ service:

  • If you have an electronic certificate or electronic Tax Code, access to this service via this box can be deactivated by clicking on the "Deactivate box for RENØ" icon in the 2016 Income Tax website.
  • If you do not have an electronic certificate or electronic Tax Code, you can request the deactivation of this access by calling in person at the Administrations and Delegations of the Tax Agency.

Once the access has been deactivated, it will no longer be possible to obtain via the RENØ Service - via Box and for the applicant Tax Code - the reference number of the draft and/or the tax data. In addition, if the reference number has been obtained previously, from the date of deactivation it will no longer be possible to carry out any administrative steps with that number via Internet.

Take into account that once the access to service has been deactivated, this deactivation can be revoked in any case in future tax years.

In any case, you will be able to obtain a new fully valid reference number via electronic certificate or Cl@ve PIN.