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Annual Report 2016

4.3.3. Online filing of tax returns

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

However, the main takeaway from 2016 has been the implementation of Renta WEB, the new Income Tax service introduced, migrating the PADRE program to the online setting and enabling access to tax details and online preparation of tax returns from any online device (PC, tablet, mobile phone), including the Draft tax return service, which now longer exists in its previous format.

With the new system, taxpayers access the Tax Agency server directly and add any detail or income, in such a manner that they can easily process their draft/return for all types of incomes.

Implementing this system has meant great advancement, in so far that it brings together the simplicity of the draft tax return method with the broadness of the PADRE program, two widely used tools by the taxpayer.

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

Chart 45. Evolution of the Personal Income Tax returns filed via Internet (Annex)

During 2016 the digital certificate validation and electronic signature service was adapted and improved to accept the new certificates of legal representatives for private individuals or non-legal entities in accordance with new prevailing standards.

We should also highlight the new product for VAT refunds to Travellers (DIVA), an electronic system that facilitates processing of VAT refunds. For the time being, this system is voluntary and will coexist with the traditional procedure of manual invoice stamping.

Lastly, we must state that on 1 July 2017 the new VAT management system entered into force, based on the Immediate Information Supply system (SII). 

During 2016 the Tax Agency worked on the technical infrastructure necessary to manage the volume of information that will be supplied through this system, planning and scheduling pilot trials to be developed during the first half of next year.