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Practical Income Manual 2021.

Obtaining the draft personal income tax return and tax data

How is it obtained

All taxpayers, within the deadlines and using one of the identification systems indicated below, will be able to access their draft and their tax data by electronic means at the electronic headquarters of the State Tax Administration Agency, in the Service processing of the draft/declaration, from where they can confirm and present it or, where appropriate, modify it, confirm it and present it. In the event of obtaining the draft declaration through the joint taxation option, the Tax Identification Number (NIF) of the spouse and, where applicable, of the remaining members of the family unit who receive income, as well as their reference number or Cl@ve PIN.

This draft/declaration processing service can be accessed through the Tax Agency's Internet portal at .

The tax data of the Personal Income Tax declaration will also be available at the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria. , accessing through the “Fiscal data” procedure.

In addition, taxpayers will also be able to access their tax data and the summary of the draft declaration through an application for mobile devices , after registering in it, using the Cl@ve PIN system or the reference number we refer to in letters b) and c) of the identification systems section for access to the draft and/or tax data. They may also confirm and present the draft declaration as long as they do not have to modify or include any additional information.

In any case, failure to obtain the draft declaration or tax data will not exonerate the taxpayer from their obligation to declare.

Note: All taxpayers, regardless of the nature of the income they have obtained during the year (from work, from movable or real estate capital, from economic activities, capital gains and losses, as well as income imputations) will be able to obtain the draft of the declaration through the draft/declaration processing service (Renta WEB), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

Deadline to obtain the draft and/or tax data

From April 6 to June 30, 2022.

Identification systems for access to the draft and/or tax data

  1. Electronic certificate recognized, issued in accordance with the conditions established by Law 59/2003, of December 19, on Electronic Signature that is admissible by the State Tax Administration Agency according to current regulations in every moment.

  2. Cl@ve PIN system for identification, authentication and common electronic signature for the entire State Administrative Public Sector, which will allow citizens to relate electronically with public services through a common platform through the use of keys agreed upon prior registration as a user thereof.

    Take into account Order PRE/1838/2014, which publishes the Agreement of the Council of Ministers, of September 19, 2014, which approves Cl@ve PIN, the common platform of the State Administrative Public Sector for the identification, authentication and electronic signature through the use of agreed keys ( BOE of 10). 

  3. Reference number previously provided by the State Tax Administration Agency.

    To obtain the reference number, taxpayers must communicate their Tax Identification Number (NIF), the expiration date of their National Identity Document (DNI) or the support number of their Foreigner Identity Number (NIE), except in the event that the National Identity Document (DNI) is permanent (expiry date 01/01/9999) in which case the date of issue must be communicated or in the event that it is a Tax Identification Number (NIF ) that begins with the letters K, L, M in which the date of birth must be communicated.

    In addition, the amount in box [0505] of the Personal Income Tax declaration corresponding to the financial year must be provided. 2020 , “General taxable base subject to tax”, unless it is a non-filing taxpayer in the immediately preceding year, in which case an International Bank Account Code (IBAN) must be provided. of a Spanish banking entity in which it appears as the owner as of December 31, 2021.

    The reference number may be requested by electronic means through the Internet at the electronic headquarters of the State Tax Administration Agency or by telephone, by calling the number 901 12 12 24 (also accessible via telephone 91 535 73 26 ).

    You can also obtain it electronically using a recognized electronic certificate or the Cl@ve PIN system, without having to communicate the [0505] box.

    The State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the person or persons requesting the reference number, as well as, where appropriate, the conservation of the data communicated.

    Obtaining a reference number invalidates the previous reference number that had been requested, in such a way that, in the event that several reference numbers have been requested, it will only be valid and therefore will allow access to the draft or the tax data, modify and, where appropriate, present the draft or declaration of Personal Income Tax , the last reference number requested.

    Regarding the reference number, see the first section. 3.a) and Annex I of the Resolution of November 17, 2011 of the Presidency of the State Tax Administration Agency, which approves identification and authentication systems other than the advanced electronic signature to relate electronically with the aforementioned Tax agency.