4.2.2. Generic assistance programmes

Computer help programs and forms for preparing statements.

From 2013, the pre-printed paper format is removed, and all tax returns filed from that date must be done with help programs provided by the Tax Agency (PADRE program or Renta WEB) or other external programs.

• Help program for self-assessment of Personal Income Tax (PADRE) and Renta WEB.

These programs can be downloaded from the Agency's website www.agenciatributaria.es.

Furthermore, taxpayers who do not avail of a personal computer, or who so prefer, can attend an appointment in person at the Tax Agency offices or at one of the collaborating entities to have the self-assessment forms drawn up by a specialist using the PADRE program or Renta WEB.

• Other help programs for preparing tax returns. Help Programs made available to taxpayers during 2016 were, among others, the following:

  • Tax returns: Income Ta (PADRE program) and Renta WEB (excludes Economic activities tax), Wealth Tax (714), Corporation Tax (200 and 220), VAT (390 and 340).

  • Informative tax returns: Forms 180, 184, 190, 193, 345, 347 and 349.

  • Services for filling out and filing forms 182, 188, 198 and 296 for fiscal year 2016.

  • Get the Form for filing (Draft return): Formss 111, 115, 130, 131, 202 and 303.

  • Calculation of Withholdings for 2016.

Conducting procedures by phone

The Tax Agency has a Call Centre (901 20 03 45) that is operative from Monday to Friday, from 9am to 7pm (to 9pm from April to June and to 3pm in August). Some of the tax assistance services it provides include: managing the draft Personal Income Tax return, maternity deduction, deduction for large families and disabled persons, payment collection (for instance, recording applications for deferral, payment by instalments and offsetting, payment by phone, as well as subscribing to services of the Tax Agency), change of address, information for non-residents, DIT information sheet support and ARES requirements.

Furthermore, during the months of the Income Tax campaign, the staffing resources of the CAT are reinforced with outsourced personnel, since it would not be possible to render these assistance services with the Agency's own staff alone. This is OTAC, the Tax Agency's Taxpayer Helpline.

During 2016, the following activities were carried out, among others:

Total calls taken by the OTAC Taxpayer Helpline and the CAT Call Centre were 1,702,886.

With respect to deductions for large families and disabled persons (DAFAS), a total of 198,336 cases were dealt with (this service began operating on 7 January 2015).

The ARES information requirements service started running on 1 July 2015 and in 2016 a total of 6,885 requests were attended.

37,813 individual cancellation requests were recorded (this service began functioning on 13 April 2016 and stopped working on 15 July 2016).

The Tax Agency also has automated telephone services using voice recognition (901 121 224) (available 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.

These automated phone services fielded a total of 399,230 calls in 2016.

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.

In 2015, the prior appointment was introduced in the Tax Agency for all services.

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 in person, online or by phone. If scheduled online or by phone, the system sends an email or SMS reminder, if the taxpayer wants one.

Taking into account the extension of the scope of this services, during 2016, 7,115,671 appointments were scheduled (not counting those cancelled or changed). This was 6.2 percent more than the previous year; of these, 2,462,636 were for appointments arranged as part of the Income Tax Campaign (6.5% more than in the previous year).

In-person assistance at Tax Agency administrations: ATHENAEUM.

The ATENEO program allows a record to be kept of the information services provided to taxpayers in person in all the Tax Agency's Special Offices. According to the application, 14,506,930 taxpayers visited the Tax Agency's offices to obtain information in person in 2016.

Register of authorisations, successions and legal representations

Through this service, taxpayers can carry out any procedure with the Tax Agency through a representative (tax agent) over the internet. At 31 December 2016, 4,158,646 powers of attorney for online procedures were active, 36.5% more that in 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 organisations 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 citizens with this certification - without them having to travel to our offices -, the Tax Agency can directly supply the information in the certificates to the Public Administrations requesting it, being equally valid as the certificates themselves.

During 2016, the number of certificates replaced by information submissions to the Public Administrations throughout Spain was 47,389,711.

The number of certificates requested directly by the citizens in the offices of the Tax Agency during the year 2016 was 1,229,016, with a 15 percent drop with regard to 2015.