4.3.3. Online filing of tax returns

2017 saw progress in the eradication of help programs, which require the taxpayer to download and install them on their devices, replacing them with forms. In this regard, and in relation to informative tax returns, the informative platform based on desktop help programs has been eradicated, and a web form for assistance and tax filing has been implemented. In the latest campaign, for 2017, forms 184, 190, 347 and 349 were migrated.

In relation to Personal Income Tax, Renta WEB was already implemented in 2016. This was a new Income Tax service that represented the migration from the PADRE program to a web environment, allowing access to tax data and the elaboration of tax returns from any device (computer, tablet or mobile); this makes it possible to start filling out a tax return on one device and finish it on another, without having to install any additional software.

In terms of Wealth Tax, the desktop help program was replaced with a web form, with the benefits of managing tax returns and improved quality that this change entails.

The following table shows the figures that reflect development in this area:

One year later, the changes needed to allow for the digital filing of new tax return forms were made, along with those to adapt the existing forms to new regulatory and functional changes.

Furthermore, there was a need to adapt the forms for the electronic completion and filing of certain tax return forms to regulatory changes and technological improvements, aimed around improving user experience and reducing the number of incidents. In this regard, we can highlight the cases of forms 122, 221 and 232.

Among the new tax return forms, the country-by-country information declaration (form 231) stands out, approved by Order HFP/1978/2016, of 28 December.

In order for taxpayers to file this form by sending messages in XML format, a new web service in the Tax Agency E-Office was published in 2017. To facilitate tax filing for all taxpayers, a web form was also set up.

Furthermore, we should highlight the Annual informative declaration of financial accounts in the field of mutual assistance, form 289, created by Order HAP/1695/2016, of 25 October, which entailed the need to create a new web service in 2017, with online validation and responses, so that financial institutions can file their tax returns.