4.3.2. Online filing of tax returns

For one more year, online filings of the annual forms (Income Tax, Corporate Tax, Informative and VAT) were adapted to the required functional and regulatory changes.

The following chart of the Annex shows the evolution of Personal Income Tax returns filed via Internet:

In general, the filing of returns and the consultation of filed returns have been enabled with Cl@ve PIN, including the confirmation of the Income Tax draft and the downloading of tax data.

In general, the need to reintroduce the Cl@ve PIN when sending the tax return has been eliminated.

A new system of identification, authentication and signature has been enabled for filing tax returns. This system combines the use of a recognised electronic certificate in the identification and authentication phase, but it eliminates problems caused by its use in the signature phase.

This scenario has progressively incorporated the tax returns.

Additionally, emphasis must be placed on the tasks carried out for the maintenance of censuses and the management of the new environmental taxes passed in recent years, especially regarding the Tax on Greenhouse-Effect Fluoridated Gases and the Electricity Production Value Tax.

In addition, as part of the measures of the Administration Reform Commission (CORA), advances have been made, with the aim of reducing costs for operators and facilitating commerce, in the simplification of administrative procedures in exchanges between the Canary Islands and the Peninsula.

Finally, throughout 2014 the necessary IT tasks and adaptations were carried out for the introduction in 2015 of VAT on imports with deferred payment.