Other frequently asked questions about appointments
Since the declaration of the state of alarm, the AEAT offices have been temporarily closed for in-person service.
As of May 26, the Tax Agency offices located in areas where the required health requirements are met will once again be open for in-person care of certain services considered essential. These services will only be provided by appointment.
As in previous years, income tax returns are not prepared if they are in any of the following situations:
- Leasing of properties (more than 2 properties and/or rental contracts) and tourist rentals with a platform.
- Business or professional activities in direct estimate.
- Capital gains and losses derived from the transfer of more than 2 properties, including the habitual residence, shares or other assets.
- Transfer in 2019 of assets that have been acquired by inheritance or donation.
Supplementary tax returns for prior years are not filled in.
Taxpayers who have obtained in 2019 may request an appointment to prepare the Income Tax return:
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Earned income, up to a limit of €65,000 per year
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Investment income, up to a limit of €15,000 per year.
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Real estate capital returns with the limit of 2 rented real estate or 2 rental contracts. Income tax returns are not prepared with tourist rentals with a platform.
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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.
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Imputation of the real estate income system.
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All the previous incomes derived from the income allocation system.
We prepare the declarations with income from:
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Income from business activities in modules (with their grants).
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Rest of capital gains and losses (transfer of real estate including habitual residence with partial exemption for reinvestment, shares or other assets) with the joint limit of 2 operations –. No transfer will be made of properties that have been acquired by donation or inheritance.
Declarations are also made with:
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Compensation between spouses
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Deduction due to international double taxation
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Exempt income with progression
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Regularization of floor clauses
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Corrective and complementary exercise (with the general limits established)
As in previous years, income tax returns that are in any of the following situations are not prepared in AEAT offices:
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Earned income of over €65,000 and capital assets of over €15,000.
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Leasing of properties (more than 2 properties and/or rental contracts) and tourist rentals with a platform.
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Business or professional activities in direct estimate.
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Sale of more than 2 properties or shares from more than 2 issuers (joint limit).
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Transfer in 2019 of assets that have been acquired by inheritance or donation.
Supplementary tax returns for prior years are not filled in.
Married couples where one of the spouses is excluded from the appointment service can request an appointment for Income Tax for that spouse who is not excluded, exclusively to prepare their Income tax return for individual taxation. If you want to pay taxes jointly, you will not be able to use this service.
With a taxpayer's NIF, all necessary appointments can be requested, as long as they are canceled in the event of not being able to answer the call.
Yes. If you are not available to attend your appointment, you must cancel it at least one day before.
YEAH. The person authorized to prepare the declaration for a third party must have express consent and be in possession of the contrasting data requested: NIF/NIE and its validity date, issue or support number - Date of birth - Reference number - Tax address, and any other that may be required, such as the IBAN of an account in which it appears as headline.
In the services provided by telephone through the Le Llamamos Plan, once the identification and validity of the authorization have been verified, the consent will be recorded.
When care is in person in our offices, you must attend the appointment with the signed authorization . Along with the authorization, a photocopy of the DNI of the person authorizing (represented) will be attached. The following authorization model can be used:
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 A PERSON : 1 APPOINTMENT , 1 NIF / NIE number.
- If it is A FAMILY UNIT : 1 CITATION , 1 NIF / NIE number both in individual taxation of each member of the family unit and in joint taxation.
- IF THEY DO NOT BELONG TO THE SAME FAMILY UNIT, the corresponding APPOINTMENTS are made according to the previous points, with a maximum of 6 appointments in one call, with the corresponding 6 NIF/NIE numbers.
No need . Simply request 1 appointment per family unit , with the NIF of either spouse. There are two types of family unit:
- The one formed by the non-separated spouses and, if any, the minor children (under 18 years of age) except those who live independently, with the consent of the parents and the children of legal age who are legally incapacitated and subject to extended or rehabilitated parental authority. .
- In the absence of marriage and in the cases of legally separated taxpayers, widowed or single, the family unit will be made up of the father or mother and all the children who live with one or the other and meet the requirements indicated for the previous modality.
Yes. In the event that the taxpayer had communicated a mobile phone number. The SMS will be sent when the appointment is booked. Likewise, a link will be sent with the data, documentation and necessary information that you must have prepared to prepare the Income Tax return.
If a mobile number is not provided, an email must be provided in order to communicate the details of the arranged appointment.
If the request had been made through the app, the data will be communicated to you by that same means.