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Economic Activities Manual. Fiscal duties of employers and resident professionals in Spanish territory

10.2.4.2 Who can use the RENØ Service

All taxpayers, natural persons, without it being necessary to have requested the draft or the tax data previously.

The reference number will not be sent through this service to those who have chosen to request the disqualification of obtaining a reference through the corresponding box.

You can use the RENØ service:

  • Those who are subscribed to the Renta SMS alert service and have not disabled access with a box.

  • The heirs of deceased taxpayers .

  • The new filers or with the box number requested from the previous year, equal to 0 . In addition, they must provide the 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 who have electronic certificate or Cl@ve, without prejudice to accessing the services available on the Internet through these electronic identification systems .