Obtaining the draft personal income tax return and tax data

What does the draft personal income tax return include?

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

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

The deadline to obtain the draft and/or fiscal data runs from April 3 to July 1, 2024.

Once the draft declaration is obtained, if the taxpayer considers that it reflects his tax situation for the purposes of Personal Income Tax , he may carry out the confirmation of the same in which case, the duly confirmed draft personal income tax return will be considered a personal income tax return , or request its modification by any of the means indicated in the following section when you consider that economic or personal data not included must be added or you notice erroneous or inaccurate data in it.

The computer application available to the taxpayer for preparing the Personal Income Tax declaration is called Income WEB.

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

Deadline to obtain the draft and/or tax data

From April 3 to July 1, 2024.

Access to the draft tax return Personal Income Tax 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 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 Mobile (includes Cl@ve PIN).

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

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. gob.es , 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 Móvil system (includes Cl@ve PIN) 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.