4.2.2. Generic assistance programmes

Computer help programs and forms for preparing statements.

In 2013, hard-copy tax return forms were almost fully eradicated, so the majority of returns made after this date were filed online, using help programs in some cases, which can be provided by the Tax Agency or external sources.

The help programs for filing tax returns through forms on the Tax Agency website have been progressively replaced. We can highlight the draft/tax return processing service (Renta WEB) for the self-assessment of Personal Income Tax in particular. This service can be accessed through any of the following identification and/or authentication systems: certificate or electronic DNI, Cl@ve PIN or reference number.

A web form is also available for the Wealth Tax return and the quarterly payments of Personal Income Tax, under the objective estimate regime.

Conducting procedures by phone

The Tax Agency has a Call Centre (901 20 03 45), open from Monday to Friday, 9am to 7pm (open until 9pm from April to June and until 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 personal service of the Call Centre are reinforced through the use of an external company, as it would not be possible to provide this assistance solely with the means of the Tax Agency. This is OTAC, the Tax Agency's Taxpayer Helpline.

The following actions were carried out in 2017, among other things:

The total number of calls taken by the Taxpayer Call Centre (OTAC) and the Call Centre (CAT) was 1,402,993.

With respect to the deduction for large families and people with disabilities, a total of 156,992 management procedures were carried out (this service started operating on 7 January 2015).

The information requirements service (ARES) started operating on 1 July 2015, and 2,481 requests were made in 2017.

Furthermore, the Tax Agency has automated telephone services, i.e. Voice Recognition Units (901 12 12 24) (available from Monday to Sunday, 24 hours a day), which provided the following services in 2017: direct calls, the Renta WEB service, the RENØ service for the Personal Income Tax campaign, and the advance appointment for the Personal Income Tax campaign.

These automated telephone services received a total of 2,297,628 calls in 2017.

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 service, in 2017, 6,980,966 advance appointments were made (not counting cancelled or modified appointments), 1.01% less than the previous year. From this, 2,439,771 correspond with appointments made during the Income Tax campaign (1% less than the previous year), whereby 2,244,711 were attended in Tax Agency offices and platforms (Tax Agency centres, exclusive platforms and mixed platforms), and other collaborating centres.

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, in 2017 the number of taxpayers who went to Tax Agency officers for in situ information was 13,279,769.

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. On 31 December 2017, 5,647,855 powers of attorney were active for online procedures, 35% 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 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.

The amount of certificates requested directly by citizens in Tax Agency offices in 2017 was 1,131,702, which represents a decrease of more than 8% compared with 2016.