Obtaining the draft personal income tax return and tax data

What does the draft income tax return include?

The draft declaration is prepared for each taxpayer based on the economic data provided by third parties through information declarations and personal information held by the AEAT . These tax data are made available to the taxpayer in order to facilitate the preparation of the IRPF declaration.

To access the draft declaration and the aforementioned tax data, the taxpayer has any of the means indicated in the previous point.

The deadline for obtaining the draft and/or tax data runs from April 3 to July 1, 2024.

Once the draft declaration has been obtained, if the taxpayer considers that it reflects their tax situation for the purposes of IRPF , they may carry out confirmation of the same, in which case, the duly confirmed draft IRPF declaration will be considered a IRPF declaration, or request its modification by any of the means indicated in the following section when they consider that economic or personal data not included must be added or they notice erroneous or inaccurate data in it.

The computer application available to the taxpayer for preparing the IRPF declaration is called Renta WEB.

Declarations made through the assistance services provided at the offices of the Tax Agency or those authorised for this purpose by the Autonomous Communities, Cities with Statute of Autonomy and local entities for the provision of said service and whose presentation is made at the aforementioned offices through the Tax Agency intranet will be valid.

Deadline for obtaining the draft and/or tax data

From April 3 to July 1, 2024.

Access to the draft declaration of IRPF and tax data

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 Office of the State Tax Administration Agency, in the Draft/declaration processing service, from where they will be able to confirm and submit it or, where appropriate, modify it, confirm it and submit it. In the event of obtaining the draft declaration for the joint taxation option, the Tax Identification Number (NIF) of the spouse and, where applicable, of the other members of the family unit who receive income, as well as their reference number or Mobile Cl@ve (includes Cl@ve PIN) must also be stated.

This draft/declaration processing service can be accessed through the Tax Agency's web portal on the Internet at the following electronic address: https://sede.agenciatributaria.gob.es .

The tax data from the IRPF declaration will also be available on the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing through the “Tax data” procedure.

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

In any case, failure to obtain the draft declaration or tax data will not exempt the taxpayer from his obligation to file a declaration.

Note: All taxpayers, regardless of the nature of the income they have obtained during the year (from work, movable or immovable capital, economic activities, capital gains and losses, as well as income imputations) may 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.