4.1.2. Taxpayer assistance

Help and forms for preparing tax returns

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. The draft or declaration processing service stands out (WEB Rent) for the self-assessment of the PIT . Access to it can be done with any of the following identification and/or authentication systems: certificate or electronic DNI , Cl@ve PIN or reference number.

Also for the declaration of the Wealth Tax and the quarterly fractional payments of the PIT In the objective estimation regime, the web form is made available.

Conducting procedures by phone

The Tax Agency has a Telephone Service Centre, CAT (901 20 03 45) open from Monday to Friday, from 9 a.m. to 7 p.m. (until 9 p.m. from April to June and until 3 p.m. in August). Some of the tax assistance services it provides include: management of the draft declaration of the PIT , maternity deduction, deduction for large families and people with disabilities, collection (recording of deferral, installment and compensation requests, telephone payments, as well as subscription to Tax Agency services, among others), change of address, information for non-residents, DIT Informative support and ARES requirements.

Furthermore, during the months of the Income Tax campaign, the personal resources of CAT are reinforced through the hiring of an external company, since it would not be possible to provide such assistance with the resources available to the Tax Agency. This is the OTAC , Telephone Taxpayer Assistance Office.

During 2018, the following actions, among others, took place:

The total number of calls answered by the Taxpayer Assistance Telephone Office (OTAC) and the Telephone Assistance Center (CAT) was 1,431,366.

Regarding the deduction for large families and people with disabilities (DAFAS), a total of 131,015 transactions have been made (this service began operating on January 7, 2015).

The Information Request Service (ARES) was launched on 1 July 2015 and 1,311 requests were processed in 2018.

On the other hand, the following services were provided during 2018 through automatic voice recognition telephone units: direct calls, Renta WEB service, RENØ service for the IRPF Campaign and prior appointment for the IRPF Campaign. The total number of calls received by these voice recognition units was 5,577,644, which represents an increase of more than 150% compared to the previous year. The reason for this increase is that in 2018, automated telephone services were used as a discriminator for the Renta WEB service, as well as to request an appointment, both in person and by telephone, throughout the duration of the Renta campaign.

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.

During 2018, 6,984,592 appointments were scheduled for management (0.05 percent more than the previous year), of which 2,396,639 correspond to appointments for the Income Tax campaign (1.76 percent less than the previous year). These data have excluded those that were cancelled and those that were modified.

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. In 2018, the number of taxpayers who went to the Tax Agency offices to obtain information in person was 13,386,481.

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. As of December 31, 2018, there were 7,105,434 active powers of attorney for online procedures, 25 percent 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 number of certificates requested directly by citizens at the Agency's offices during 2018 was 943,052, which represents a decrease of 3.2 percent compared to the figures for 2017.