FAQs on appointments

“REMEMBER to bring the INFORMATION AND DOCUMENTS needed to file the tax return, otherwise the staff will not be able to help you"

You must bring the following:

• Original ID of the holder who attends the appointment and a photocopy of the ID of all those who appear in the declaration.
• Authorization signed by other declarants and a photocopy of their ID (members of the family unit or third parties) to file the declaration on their behalf.
• IBAN number of bank account.
• Cadastral references of all properties that you own or in which you live as a renter or under other circumstances. 

Also, the documents stated as required according to the type of income you have received:

Employment performance :

• Certificate issued by the payer.
• Documentation regarding dismissal or redundancy: amount of the compensation, date of agreement of the dismissal or layoff, of approval of the workforce adjustment plan or of opening of the consultation period to the employment authority in the event of a large-scale lay-off. 

Real estate capital gains (rentals from apartments, premises, parking spaces, etc.): income list and receipts (contracts ,etc.) and deductible costs (invoices, etc.).

Income from movable capital : certificates from companies, financial institutions and insurance companies, contracts, bills of expenses, etc.

Returns on economic activities in objective estimation (modules): supporting documents of the elements or parameters of the activity carried out during the year. Based on the activity, for example, employed staff, electricity consumption, surface area of the premises, power rating of the vehicle, income, capital goods books, etc. 

Capital gains and losses 

• For sale of a principal residence:
  • Deeds of purchase and sale.
  • Acquisition and transfer dates.
  • Actual amounts, purchase and sale expenses and tax contributions.
  • Tax returns of the exercises in which deductions were applied for the transmitted property. 
  • Details of mortgage loans and the outstanding capital to be amortised upon the sale. 
• Sales of inherited property:
  • Deed of adjudication or acceptance of inheritance.
  • Acquisition and transfer dates.
  • Actual amounts, purchase and sale expenses and tax contributions.
• For the sales of shares, properties or other goods, investment funds, prizes, etc.:
  • Deeds and/or supporting documentation.
  • Acquisition and transfer dates.
  • Actual amounts, purchase and sale expenses and tax contributions.
  • Certificates of investment funds. 
• For grants received: supporting documentation.

Restatement 

• On refund of interest earned on floor clause:

  • Financial institution certificate stating the years corresponding to which the surplus interest was charged on overturned floor clauses. 

  • Tax returns for non-prescribed years in which habitual residence deductions were carried out or were included in the deductible expenses on earnings from economic activities or capital assets. 

Other documents

• For acquisition of primary home with extension of the loan: balances of the original loan pending amortisation.
• With mortgage: insurance receipts.
• For leased property: NIF (Personal Tax ID) of the lessor and amounts paid for the lease.
• For donations: receipts, etc. 

To facilitate the drafting of the tax return, you can take the information you need from the "Income to facilitate completing the tax return” form; additionally, if another person is going to come to the appointment to process your pre-populated tax return or your tax return, they must also take the authorisation form:

Taxpayers who fulfil the following requirements may request an appointment to complete their 2016 Income Tax return:

• Earned income, up to a limit of €65,000 per year
• Investment income, up to a limit of €15,000 per year.
• Earnings from real estate up to a limit of 1 property with 1 rental contract. 
• Net gains and losses subject to withholdings or payment on account (credit institution, investment funds and prizes), grants (except for economic activities) and fully-exempt transfer of principal residence.
• Imputation of the real estate income system.
• All the previous incomes derived from the income allocation system.

Tax returns are also made with the following incomes:

• Income from business activities in modules (with their grants).
• Other net gains and losses (transfer of real estate including principal residence with partial investment for reinvestment, shares or other assets, etc.) up to a joint limit of 2 transactions.

Tax returns for anybody in the following situations cannot be prepared at Tax Agency offices:

• Earned income of over €65,000 and capital assets of over €15,000.
• Property leases (more than 1 property and/or rental contract).
• Business or professional activities in direct estimate.
• Sale of more than 2 properties or shares from more than 2 issuers (joint limit).
• People who filled in a tax return for Wealth Tax the year before.

Supplementary tax returns for prior years are not filled in.

Couples where one of the spouses is excluded from the appointment service can request an appointment with the Tax Agency for the spouse who is not excluded if they want to complete their tax return for individual filing. If they wish to file on a joint basis, they will not be able to use the service.

No. The general appointment service only makes appointments for those taxpayers who wish to go to the AEAT offices to receive information, assistance or carry out procedures other than the preparation of the Income Tax return. The is a different service for the latter.

You can make, check, change and cancel your appointment for Income Tax, to prepare your Income Tax return, from May 4 to June 29, 2017 by:

• Internet: www.sede.agenciatributaria.gob.es with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
• Telephone: by calling 901 22 33 44 or 91 553 00 71 (from 9 a.m. to 7 p.m. Monday to Friday) with NIF/NIE.

By appointment the taxpayer can go to the offices of the AEAT, CCAA, City Councils or other collaborating entities to complete the Income Tax Return, from May 11 to June 30, 2017 in person. The taxpayer will be seen on the date, time and place agreed in advance via the appointment service.

Yes. It is necessary that there be an appointment scheduled in the name of the person who authorizes. The person authorized to prepare the declaration for a third party must attend the appointment with the authorization signed . The authorisation will be accompanied by a photocopy of the ID card of the person authorising or being represented. You can use the following authorisation form.

In order to facilitate access to appointments for a greater number of taxpayers up to a maximum of appointments can be requested per taxpayer (with the same NIF).

To make the correct number of appointments, it is necessary to specify the people who need an appointment and whether or not they belong to the same family unit:

• If it is ONE PERSON : 1 APPOINTMENT , 1 NIF / NIE number.
• If it is A FAMILY UNIT : 1 APPOINTMENT , 1 NIF / NIE number both for individual taxation of each member of the family unit and for joint taxation.
• If DO NOT BELONG TO THE SAME FAMILY UNIT the APPOINTMENTS that correspond to the previous points are arranged, with a maximum of 6 appointments in one call, with the corresponding 6 NIF / NIE numbers

No. One appointment per family unit is enough, using the ID number of either of the spouses.

There are two types of family unit:

1. The unit formed by two non-separated spouses and, if any, the children under the legal age (under 18 years), except for those who live independently with parental consent.
2. In the event of legal separation or if there is no marriage bond, the couple formed by the father or mother and all aforementioned children living with one or the other spouse.

Yes. In the event that the taxpayer has provided a mobile phone number. The SMS will be sent when the appointment is booked. 

Yes. If you cannot attend the appointment, you must cancel it at least one day in advance .

The Tax Agency offers a special service to arrange an appointment for the Tax Return Campaign and to carry out other administrative procedures at its branches.

The Tax Agency, based on the collaboration agreement signed with CERMI-ONCE to improve accessibility for people with disabilities to its website, announces the launch of a specific service to make an appointment both during the Income Tax Campaign to prepare the IRPF declaration, and to go to its offices to carry out any procedure.

In this regard, the State Confederation of Deaf People (CNSE) will publish on its website a link to an SVisual video chat tool, which will allow people with hearing disabilities to make an appointment to prepare their Income Tax return or carry out procedures at the offices of the Tax Agency. Other specify ways of making appointments have similarly been enabled (via chat or email).

People interested in finding out more about the features of this special service and using them should get in touch with their association, who will provide them with the required information.