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Manual of economic activities.Fiscal duties of employers and resident professionals in Spanish territory Who may use the RENØ Service

All taxpayers, individuals, without it being necessary to have requested the draft or the tax data beforehand.

The reference number will not be sent through this service to those who have opted to request the disabling of reference collection by ticking the appropriate box.

They can use the RENØ service:

  • Those who are subscribed to the Renta SMS alert service and have not disabled access by ticking a box.
  • The heirs of taxpayers deceased.
  • The new reporters or with the requested box number from the previous year, equal to 0.In addition, they must provide IBAN of a bank account they own.This account must appear in the Tax Agency's databases, so it cannot be a recently opened account.
  • Those with electronic certificate or Cl@ve PIN, without prejudice to accessing the services available on the Internet through these electronic identification systems.