FAQs on the draft tax return

The Tax Agency offers taxpayers various help services to make the Personal Income Tax return easier. The draft tax return is one of these services. The draft is a proposed Income Tax return, prepared by the Tax Agency with the personal, family and financial data of the taxpayer, available on a certain date.

The draft, together with the tax data, is sent to the home of those taxpayers who fulfil the requirements of Section 98 of the Income Tax Act (taxpayers who respond to the “draft profile”) and are included within the mailing group. In addition, the taxpayer can obtain it via Renta WEB in the result chart format, but can also print it out in standard format.

To other taxpayers who do not meet the requirements in order for previous calculations to be made for them, the Tax Agency provides the tax data which include all the relevant and available information at a certain date for the preparation of the return.

It corresponds to every taxpayer who obtained the draft to verify that their personal and economic data are complete and correct. If in the verification process it is not detected that something is missing, the taxpayer can file or confirm the return, giving it from that moment the consideration of Income Tax return for the tax year. If, on the other hand, it is observed that the draft is incomplete or a notification is received that some detail must be included, the taxpayer can modify it via Internet or on the phone.

In addition, the service is completed with the possibility of requesting an appointment with the Tax Agency, to modify the draft. Other administrations and some financial institutions collaborate with the Tax Agency in the rendering of this service. Consult the section “Who can ask for an appointment to amend a draft tax return” if you have any queries.

Taxpayers who are not required to file a return for Income Tax 2016, and are entitled to a refund, can use the draft to request said refund.

It is important to emphasise that the calculations and tax data are prepared with the information held by the Tax Agency on each taxpayer at the time of issuance of the letter in which the taxpayer identifies themselves when accessing Renta WEB. If the taxpayer accesses Renta WEB again later and new updated data have been added, they will be sent a message stating this circumstance.

In addition, there are certain details, such as the birth of children in the financial year or the payment of trade union contributions, which must be provided by the interested parties, as the Tax Agency is not aware of them.

When

The draft can be obtained either by receiving it at home through postal delivery, or online through Renta WEB, from April 5 to June 30, 2017.

How

• On Internet, with electronic certificate or DNIe, with Cl@ve PIN or the reference number.

• By post to if you meet the requirements for postal issue.

Consult the explanatory video in the "Videos" icon on the homepage of the Income Tax 2016 site.

Taxpayers required or not required to file an Income Tax return will be able to access a draft of their 2016 Income Tax return.

The Tax Agency will prepare and issue to taxpayers the draft with the data it holds on the date the drafts are sent out. Otherwise, the taxpayer may obtain it via Renta WEB. When the Tax Agency does not have all the necessary details, it will include notifications in the Renta WEB procedure in order for the taxpayer to complete it or supply the missing details. 

However, taxpayers will be able to receive or to consult their tax data.

Yes. Drafts are sent by mail to those taxpayers who confirmed their draft in 2015, have not accessed Renta WEB or submitted the corresponding declaration for IRPF 2016. This begins in May and they are sent out progressively.

The draft of the Income Tax return is a proposal that is calculated with the available tax data. To calculate the draft, the Tax Agency uses the information it receives from third parties, for example:

• from the company where the taxpayer works, it receives his/her income and social security contributions;
• from the banks, it receives the interest accrued on bank accounts, dividends, pensions plans and mortgages;
• from the Land Registry, it receives information about the taxpayer's property;
• from public bodies, it receives information about grants and benefits received.

Technically, the draft does not contain errors. However, as it is drawn up with information obtained from third parties, there may be details that are not included because the Tax Agency has not been informed about them. There are also other details, such as those affecting marital status, birth or adoption of children during the year, or the right to deduction for ascendants, which can only be provided by those affected. There are even details, such as trade union contributions, which cannot be provided to the Tax Agency by legal imperative.

Consequently, the draft is accompanied by the data used for its preparation, data which are attached both if sent to the home or accessed via Renta WEB. When the taxpayer obtains the draft return, he/she must check that the magnitudes taken into account are correct and check that all details are included. Otherwise, he/she should include or modify whatever is necessary.

You must examine the personal data (dates of birth, ID numbers, address) and financial data.

You should also review all the warnings that the draft has by accessing the warnings and errors tab.

In particular, do not forget to check the following sections :

• Information on the properties and their cadastral references. For more information you can consult them at http://www.sedecatastro.gob.es/
• Trade union fees: If you have contributions you must include them in box (12).
• Personal and family data: If you have had any children during the year or personal and family circumstances have changed, you must record in this section. Likewise, if you are entitled to the maternity deduction , you must verify that it appears included in box (551), the same as if you are entitled to any of the family deductions for disabled descendants/ancestors, large families or single parents with 2 children and without the right to receive annuities, boxes (565), (575), (589) and (591), respectively.
• Pension plans: If you have contributions, check that they are included in box 416.
• Deduction for investment in primary residence: if you are entitled to apply the transitional regime, verify that the information on mortgage loans that appears in your tax data is correct and that it is correctly recorded in boxes (501) and (502).
• Deduction for rental of the residence: If your rental contract is prior to 1/1/2015 and meets the conditions to apply the deduction, enter it in boxes (516) and (517).
• Deduction for improvement work to owned properties: If you are entitled to it, enter it in box (518).
• Autonomous community deductions: If you are entitled to any of them and they do not appear in the draft, you can enter them in the boxes corresponding to your Autonomous Community.

If some detail is missing, you must modify the previous calculations to add it. The modification is very simple.

You can make the modification via the Draft/Return Processing Service (Renta WEB), or if you have a helpline profile, by calling the Taxpayer Attention Office (901 200 345/91 535 68 13, Monday to Friday between 9 am and 9 pm), provided that the incomes are one of the following incomes eligible for phone support:

• Income from work.
• Income from liquid capital.
• Imputation of real estate income.
• Income allocation regime: income from capital and property.
• Capital gains and losses:
  • From holdings in collective investment institutions subject to withholding
  • Not deriving from transfers.

You can also request a personal appointment in our offices starting from 11 May. To do so, you must request an appointment online or by calling 901 22 33 44 or 91 553 00 71 (Monday to Friday from 9:00 a.m. to 7:00 p.m.), from 4 May to 29 June.

See explanatory videos on how to modify the draft, in the "Videos" icon of the homepage of the 2016 Income Tax campaign.

When you receive or obtain the 2016 Income Tax draft, check it. If any detail is missing, you can include it via Internet, on the phone (with the requirements set out in the previous section) or in person in the Tax Agency's offices (in this last service, it is obligatory to request a prior appointment).

To modify draft online or by phone, you must provide proof of identification by providing one of the following means of identification:

• NIF/NIE of the holder, and of the spouse if the declaration is joint and the n reference number of both that were received by SMS (PHONE).
• Cl@ve PIN or electronic certificate and Tax Code/NIE of the holder, and the spouse's reference number if it is a joint return (ONLINE only).

See explanatory videos on how to modify the draft, in the "Videos" icon of the homepage of the 2016 Income Tax campaign.

The calculations and tax data are prepared with the information that the Tax Agency has on each taxpayer at the time of issuing the letter or when the taxpayer identifies himself when accessing the Draft/Return Processing Service (Renta WEB), so might not include all the information on the taxpayer's income if there have been subsequent changes. It must always be checked.

• If this circumstance occurs, a warning message will be generated in Renta WEB, notifying that some detail is missing so that the taxpayer can add it.
• Once revised, if some detail has to be added or corrected, a modification must be made of the draft (see the previous question).
• If the draft sent or generated does not have notifications, according to whether it results in refund or deposit, you can file or confirm by the methods stated in the following questions:
  • How do I present or confirm a tax return WITH REFUND?
  • How do I file or confirm a draft return with TAX TO PAY?

Consult the explanatory video in the "Videos" icon on the homepage of the Income Tax 2016 site.

Those taxpayers who receive exclusively the following incomes may process their draft/return:

1. Income from work.
2. Income from movable capital.
3. Imputation of real estate income.
4. Income allocation regime: income from capital and property.
5. Gains and losses:
   1. Deriving from transfers of shares in collective investment institutions, except:
      • Those not subject to withholding.
      • Those subject to withholding when the withholding base does not coincide with the gain.
      • The transfer of shares acquired before 31.12.1994.
   2. Not deriving from transfers.

And whenever :

• They would not have received exempt income with progressivity .
• Do not regularize tax situations of submitted returns.
• Do not exercise the right to deduct international double taxation.

The service will be operational from 5 April to 30 June, Monday to Friday from 9:00 to 21:00.

It will be necessary to the Tax Code and reference number of the holder and, when applicable, of the spouse.

On the Tax Agency's website and with the reference number, you will be able to obtain a copy of the tax return processed via the telephone service.

The telephone service 901 200 345 is also accessible at 91 535 68 13.

• Online , entering "Renta 2016", in the blue icon "Draft/Declaration Processing (Renta WEB)” . You can do it with your ID number and the reference number provided by the Tax Agency and the Cl@ve PIN or with a certificate or electronic identity card.
• By calling 901 200 345/91 535 68 13 (Monday to Friday between 9:00 a.m. and 9:00 p.m.), provided that the taxpayer, due to the origin of their incomes, falls within the helpline profile.
• At ATMs, electronic banking telephone banking, or any other non-face-to-face system of the collaborating entities that provide this service.
• At any branch of an authorised collaborating institution (banks, savings banks or credit cooperatives) on Spanish territory where the taxpayer has the account indicated for the refund.
• In Tax Agency offices or those set up by the Autonomous Communities, Cities with Statutes of Autonomy or Institutions.

NOTIFICATION: If the draft is to be returned and the return is waived , it can only be submitted or confirmed online, by telephone or at the offices of the Tax Agency.

• With direct debit of payment (until June 26, 2017):
  • Online, by going to www.agenciatributaria.es, 2016 Income Tax Campaign, clicking on the blue icon "Draft Processing / Declaration (Renta WEB)” . You can do this with your Tax Code, reference number, ID, electronic certificate or Cl@ve PIN.
  • By telephoning 901 200 345/91 535 68 13.
  • In Tax Agency offices or those set up by the Autonomous Communities, Cities with Statutes of Autonomy or Local institutions, or by appointment.
• Without direct payment
  • Online, by going to www.sede.agenciatributaria.gob.es, 2016 Income Tax Campaign, clicking on the blue icon "Draft Processing / Declaration (Renta WEB)” , or, at the electronic Office, if you have an electronic signature, either by electronic certificate or electronic DNI. Additionally, you can submit the draft to be deposited, with your reference number, or using the Cl@ve PIN.

    In this case, you must first make the payment (debited from an account or in cash) at a financial institution and obtain the NRC (Full Reference Number). The financial institution will charge the amount indicated to your account and then provide you with the NRC, which is a number that proves you have paid the tax.

    The taxpayer will be able to obtain the Full Reference Number (NRC) from the collaborating institution directly at its offices.

    To obtain the Full Reference Number, once the tax return has been filled in,

    • Contact your financial institution.
    • Order the payment of the 2016 Income Tax liability.
    • Give the following details:
      • Exact amount of the contribution (with decimals)
      • Tax return form number: 100
      • Tax year: 2016
      • Period: 0A (zero A)
  • The financial institution will charge the amount indicated to your account and then provide you with the NRC, which is a number that proves you have paid the tax. The Full Reference Number is the one that must be entered on the tax return presentation screen.

  The NRC can also be obtained through the electronic banking services provided to their clients by any of the following means :

  • Electronically , using a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003, of December 19, on Electronic Signature, which is admissible by the State Tax Administration Agency according to the regulations in force at all times.
  • Or also by electronic means , through the use of the signature system with access code in a previous registration as a user (Cl@ve PIN) , used by the State Tax Administration Agency to facilitate the electronic identification of those taxpayers and persons who request it on the occasion of the payment of their debts by the collaborating Entities.

• From April 5 to June 30, 2017 , through the following channels:

  • Internet

  • Telephone

  • Branches of the Tax Agency (without on-site personal appointment)

  • ATMs, etc. (non-face-to-face banking)

  • Offices of collaborating institutions (banks, savings banks, credit cooperatives)

• From May 11 to June 30, 2017, via the following channels:

  • Branches of the Tax Agency (on-site personal appointment)

  • Offices provided by Autonomous Communities or local bodies collaborating with the Tax Agency in the Income Tax campaign.

With direct debit :

From April 5 to June 26, 2017 :

• Internet

• Telephone 901 200 345 (Monday to Friday between 9am and 9pm)

From 11 May to 26 June 2017: Branches of the Tax Agency, or offices set up by Autonomous Communities or local bodies (on-site care by appointment).

Without direct debit (immediate payment):

From 5 April to 30 June 2017:

• Internet

• ATMs, etc. (non-face-to-face banking)

• Branches of collaborating institutions (banks, savings banks, credit cooperatives).

The link between the person making the tax return and the children or grandchildren must appear on the draft tax return.

The link is understood to be the relationship between the child or grandchild and the person or people making the tax return. It is important to fill in this section correctly as the amount of the tax-free threshold for children or grandchildren will depend on this link. The link must be indicated for all children or grandchildren, regardless of their age.

The options are:

1. Child or grandchild common to the "First taxpayer" and the "Spouse" (or person linked to both due to guardianship or fostering). No code will appear in the "Link" box on the form. When completing data in the draft, key A must be included .

2. Child or grandchild of the "First taxpayer" only (or person linked only to the "First taxpayer" due to guardianship or fostering) provided that, in the case of children, they do not also live with the other parent. The digital code "1" must appear in the joint tax return and in the "first taxpayer's" individual tax return. When completing data in the draft, key B must be included.

3. Child or grandchild of the "Spouse" only (or person linked only to the "Spouse" due to guardianship or fostering) provided that, in the case of children, they do not also live with the other parent.

   The digital code "2" must appear in the joint tax return and the digital code "1" in the "spouse's" individual tax return. When completing data in the draft, key C must be included.

4. Child of the "First taxpayer" also living with the other parent: When completing data in the draft, key D must be included.

   In this case, the other parent's Tax Code must also be stated.

   This code will be used in the following circumstances:

   1. If the two parents are not married or in cases of legal separation or divorce when there is also shared custody of the children.

   2. If one of the parents has died during the financial year and the children have lived with both parents until the date of their death, the surviving spouse must enter this code. The tax return (or draft) of the dead spouse will be in situation a); in other words, with no code.

      In this case, the numerical code "3" must appear in the joint return and in the individual return of the "first declarer."

5. Child of the "Spouse" only when the child also lives with the other parent, including shared custody between both parents: When completing data in the draft, key E must be included.

   In this case, the other parent's Tax Code must also be stated.

   In this case, the numerical code "4" must appear in the joint return and the numerical code "3" in the individual return of the spouse.

SPECIAL CIRCUMSTANCES FOR COMMON-LAW UNIONS

• Common-law unions with children in common

  In these cases, either or both of the parents may choose to form a family unit with all their children. To fill in the draft tax return correctly, it is necessary to distinguish:

  • The draft tax return of the family unit formed by one of the parents with the children:

    The children common to both members of the couple will be identified with the code "D." Code "3" must also be entered in the box "Other situations" (or code "4" if the child is subject to extended guardianship).

  • The other parent's individual draft tax return:

    If the family unit in the above point pays tax jointly, the other parent will not have to include children in common with income of more than 1,800 euros presenting a joint tax return with the other member of the couple.

    If the family unit in the previous point does not pay taxes jointly and the children with incomes over 1,800 euros do not file an individual return, the other parent will list the children by entering the key "D" in box "Relationship" of their return and the key "3" in "Other situations" .

• Death of one of the parents.

  In the event of the death of the other parent during 2016 and provided that the minor children (or older children subject to extended parental authority) have lived with both parents until the date of their death, the code "D" must be entered in the box " Link " = Child of the "First declarant" when said child also lives with the other parent.