4.3.3. Online filing of tax returns

Online electronic filing must be adapted every year to the regulatory changes and functionalities required in each case. For yet another year, the online filings of the annual tax forms related to Income Tax, Corporation Tax, Informative declarations and VAT were adapted.

The following table shows the figures that reflect the progress in this field:

During 2015, work has been done on facilitating the use of the electronic certificate, which involves a combination of the use of a recognised certificate in the identification and authentication phase with the solution of the problems that its use causes in the signing phase.

Additionally, in 2015 software has been developed to allow taxpayers to request early deposit of the tax credits for large family, ascendant with two children or for those caring for a person with disabilities.

Lastly, in 2015, the systems for processing VAT on imports with deferred payment has been implemented, with the work and the necessary IT adaptations being completed.