Tax Agency: Other frequently asked questions about Income Tax appointments

You need appointment with Income Tax so that the Tax Agency can prepare your Income Tax return.

You need general appointment to carry out any other procedure at the Tax Agency (by phone or in the office).

No general appointment is required to submit documents at the registry offices, but you can go by appointment.

To call you by phone and file your 2022 Income Tax Return (We Call You Plan) you need to make an appointment from May 3 to June 29, by:

Internet with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
App "Tax Agency".
Automatic telephone 91 535 73 26 or 901 12 12 24.
Appointment phone number for Rent with personal attention 91 553 00 71 or 901 22 33 44. Monday to Friday, from 9 a.m. to 7 p.m.

To assist you at the office and complete your 2022 Income Tax Return (in-person assistance) you need to make an appointment from May 25 to June 29, through the same channels, except the automatic telephone.

Cancellation of appointments: Appointments can be cancelled through any of the channels mentioned above.

Yes.

Taxpayers who provide a mobile phone number when making an appointment receive a SMS with the details of the day, centre, time and the link to the documentation required to complete their Income Tax Return.

Taxpayers who provide an email address when making their appointment will receive a email with the details of the day, centre, time and the link to the documentation required to complete their Income Tax Return.

Taxpayers with an appointment for to complete their Income Tax Return by telephone receive a second reminder by SMS , 2 days before the appointment, if they have provided a mobile phone number.

Yes. Remember to cancel it at least one day in advance, so it will be available for another taxpayer who may need it.

The maximum number of appointments per taxpayer is 2 (not including scheduled and cancelled appointments).

With a taxpayer's NIF 2 appointments can be requested (maximum, if they are not cancelled). Once you have made an appointment, you can modify or cancel it as many times as you need.

At the telephone appointment service for Income Tax 91 553 00 71 or 901 22 33 44 (with personal attention from Monday to Friday from 9 a.m. to 7 p.m.) you must specify the people who need an appointment and whether or not they belong to the same family unit:

If is for ONE PERSON: 1 APPOINTMENT , 1 NIF / NIE number.
If is for ONE FAMILY UNIT: 1 APPOINTMENT, 1 NIF/NIE number (both in individual taxation and joint taxation).
IF THEY DO NOT BELONG TO THE SAME FAMILY UNIT, the necessary APPOINTMENTS must be made according to the previous points, with a maximum of 6 appointments in one call, with the corresponding 6 NIF / NIE numbers.

With the automatic service 91 535 73 26 or 901 12 12 24, you can only make 1 APPOINTMENT (for one person or for a family unit).

No. It is enough 1 appointment per family unit, with the NIF of either spouse.

There are 2 types of family unit:

In the case of marriage, the family unit is made up of the non-separated spouses and, if any, minor children (under 18 years of age), except those who live independently, with the consent of the parents and legally incapacitated adult children subject to extended or rehabilitated parental authority.
In the case of legal separation, widows or singles, the family unit is made up of the father or mother and all the children who live with one or the other and meet the requirements of the previous modality.

In the case of marriage with a spouse excluded from the appointment service, you can request an appointment with Income Tax for the non-excluded spouse, only to prepare his or her Income Tax return for individual taxation. If you choose to file taxes jointly, you will not be able to use this service.

No. It is enough with 1 appointment for the deceased and the family unit to which he/she belonged, with the NIF of either spouse.

The deceased's individual tax return will be prepared, as well as the returns of the other members of said family unit.

Yes. The person authorized to prepare the declaration of a third party must have their express consent and have the verification data requested: NIF/NIE and its validity date, issue date or support number, date of birth, reference number, tax address, IBAN of an account in which you appear as the holder, and any other information that may be required.

In order to assist you by phone and file your Income Tax Return , after checking your identification and authorization, the call will be recorded.
In order to assist you personally at our offices , you must attend the appointment with the signed authorization and a photocopy of the ID of the person authorizing (represented).

Authorisation form

Income tax returns are not prepared in any of the following situations, among others:

Earned income of over €65,000 and capital assets of over €15,000.
Property leasing (more than 2 properties and/or rental contracts) and tourist rentals with a platform.
Business or professional activities in direct estimate.
Sale of more than 2 properties or shares from more than 2 issuers (joint limit).
Transfer of assets that have been acquired by inheritance or donation.

Declarations for previous years are not prepared.

In the 2022 Income Tax campaign, taxpayers who obtained the following in 2022 may request an appointment to prepare their Income Tax return, by telephone or in offices:

Employment income, with a limit of €65,000 per year.
Investment income, up to a limit of €15,000 per year.
Income from real estate capital with a limit of 2 rented properties or 2 rental contracts.
Income from business activities in modules (with their grants).
Capital gains subject to withholding or payment on account (subscription rights, investment funds unless their withholding base is calculated according to art. 97.2 RIRPF, and prizes). Capital gains and losses from transfers (including the habitual residence and excluding those from assets acquired by inheritance or donation), with a limit of 2 transfers. Basic income for emancipation, subsidies (except for economic activities) and other capital gains and losses (without transfer).
Imputation of the real estate income system.
All previous income in the income attribution regime (with the limit according to its nature).

Declarations are also made with:

Compensation of outstanding items from previous years.
Exempt income with progression.
Regularization of floor clauses.
Deduction for double international taxation.
Corrections and supplements of the financial year (with the established general limits)

Other frequently asked questions about Income Tax appointments

What AEAT procedures can I carry out without an appointment?

How can I make an appointment for the Tax Agency to prepare my income tax return?

Do you send an SMS or email to communicate the details of the scheduled appointment?

Do I have to cancel the appointment if I cannot attend the Tax Agency when they call me or I cannot go to the office to prepare my Income Tax Return?

How many appointments can each taxpayer request?

How many appointments can be made in a phone call?

Do I need to request more than one appointment per family unit?

Is the Income Tax Return prepared for joint taxation for a married couple where one of the spouses does not meet the requirements to be assisted by the Tax Agency?

If my spouse has passed away, do I have to request an appointment in his or her name and a different one for the rest of the members of the family unit?

Do I need authorization to process someone else's tax return? Is there an authorization template?

Who cannot have their income tax return prepared?

Who can make an appointment to have their income tax return prepared by the AEAT?