4.2.1. Generic assistance programmes

Tax information

Over the Internet, the Tax Agency provides citizens with the INFORMA program, a database containing the main criteria to apply for tax regulations in Q&A format. In 2014, this program was accessed 5,269,989 times. This was 4.75 percent more than in 2013.

A Basic Tax Information Hotline (901 335 533) on the main taxes is also available from Monday to Friday between 9 am and 7 pm (except in August, when it operates from 9 am to 3 pm). In 2014 5,474,931 calls were received. Compared with 5,852,903 calls the previous year, this signified a decrease of 6.5 percent.

In addition, more than 85 million informational letters have been sent to citizens and 247,000 copies of practical handbooks on the main taxes have been published, as well as numerous informational brochures (including on the 24-hour PIN and the scheduled appointment service), the taxpayer's calendar, bookmarks with the numbers of the Tax Agency's telephone services, posters with the taxpayer's calendar and brochures on electronic ID.

The most important figures may be seen in following graphs from the Appendix:

Computer help programs and forms for preparing statements.

The Tax Agency offers taxpayers computer programs to carry out the main taxes' returns. These are used to create most of the statements submitted.

Moreover, the Tax Agency has made some statement forms available to taxpayers in electronic format on the Internet, enabling them to complete their statement directly without needing to download the assistance program, creating a file with the statement so it may be submitted electronically or printed on paper.

Conducting procedures by phone

The Tax Agency has a call center (901 200 345) operational from Monday to Friday, between 9 am and 7 pm (until 9 pm from April to June and until 3 pm in August). It provides tax assistance services particularly on: managing the draft of the Personal Income Tax statement, centralized scheduled appointments, changes of address, the 24-hour PIN, registering applications for deferment, installment payments and compensation, as well as subscriptions to Tax Agency services, information for non-residents and single-window services for businesses.

Until it ended on 14 November, the 24-hour PIN service received 54,592 calls about how it was managed and functioned in 2014. After 14 November, the service was replaced by the Cl@ve PIN, which is managed electronically.

A general scheduled appointment service was set up, fielding 182,750 calls, as well as the Informational DIT Support service, which received 20,280 calls. In total, 2,365,779 calls were received, which was 2.34 percent less than in 2013.

The Tax Agency also has automated telephone services using voice recognition (901 121 224, usable from Monday to Sunday, 24 hours per day) for very simple procedures such as services to request identification labels, automatic information on refunds, draft confirmation and income certificates.

Automated phone services fielded a total of 2,091,351 calls in 2014.

Appointments

Taxpayers can request an appointment to be assisted at the offices of the Tax Agency, both for the preparation of tax returns, especially of the Personal Income Tax, and to file any information that may have been requested from them in a verification procedure.

The appointment can be requested on line or by telephone, and the system sends, if the taxpayer wants, an SMS or an email reminder.

During 2014, 3,401,553 appointments were scheduled (not counting those that were cancelled or modified). This was 39.43 percent more than the previous year.

General scheduled appointment

In order to improve services for taxpayers and avoid unnecessary waits, pilot tests were run for the new general scheduled appointment system in 2014, whose definite implementation process began in January 2015.

The general scheduled appointment system allows taxpayers to arrange a day and time to receive assistance at Tax Agency offices regarding collection services (payment and information about debts, freezings, deferments, collection resources and other collection procedures) and management services (information, census management, certificates and modules). Appointments may be scheduled over the Internet, by phone or in person.

In-person assistance at Tax Agency administrations: ATHENAEUM.

In 2014, the operation of the ATENEO program was generalized in all the Special Delegations of the Tax Agency, which allows accounting for the information services provided to taxpayers in person. These services include providing general information and answering questions that may arise about the activities of the Administration regarding documents in a taxpayer's name.

According to the ATHENAEUM application, 16,853,635 taxpayers visited Tax Agency offices to obtain information in person in 2014. Of these, 2,354,841 taxpayers received assistance on the 2014 income campaign, 2,287,635 asked for general information and the rest performed other administrative procedures.

Registration of representative powers

Through this Service, taxpayers can carry out any procedure with the Tax Agency through a representative (fiscal intermediary) over the Internet. On 31 December 2014, 2,392,272 powers of attorney were active for Internet procedures. This was 33.6 percent more than the previous year.

Obtaining certificates

In accordance with current regulations, there are many cases in which citizens are obliged to prove to Public Administrations or to organizations and agencies attached to them that they are up to date on meeting their tax obligations and any other tax-related circumstances, like their income level, for example.

In order to manage this service more efficiently and to provide this accreditation to citizens without making them visit our offices in person, the Tax Agency may use data transmission to supply the information contained in the certificates to requesting Public Administrations directly and with the same degree of validity and effectiveness.

During 2014, the direct supply of information in this way replaced the issuance of certificates 39,134,237 times. This was a rise of 60 percent with respect to 2013.

In addition, 1,562,352 certificates were requested directly by citizens at Tax Agency offices in 2014. This was a drop of 6 percent compared to 2013.