4.1.3. Personal Income Tax Campaign

The Tax Agency has stepped up its efforts to facilitate compliance with their obligations to the more than 20 million citizens required to file a declaration for Personal Income Tax for 2017. To this end, in the Income Tax Campaign carried out in 2018, human and technical resources have been increased to meet the demands for assistance and information, as well as to provide the services indicated below.

Renta WEB

The Renta WEB program brings together the simplicity of the old draft system and the generality of the PADRE program, allowing for any information or income to be added.

In 2018 (2017 fiscal year), a total of 15,216,569 declarations were made through this program.

The most relevant figures are shown in Chart No. 20. Rent WEB New window .

RENØ service for obtaining the pre-populated tax return and tax information on line

As in previous years, the Agency offers the RENØ service for obtaining a draft tax return and tax information online. This year, 22,323,063 taxpayers have used it, which represents an increase of 3.86 percent compared to the previous year.

To use it, the taxpayer's NIF , their first surname, the amount in box 440 of the previous year's declaration must be entered into the Electronic Office or, if applicable, check the box indicating that it has not been submitted and, subsequently, a mobile phone number and the code of a current account if a declaration was not submitted. In this way, the system automatically sends a text message (SMS) to the mobile phone with the reference number of the draft and the tax data. This reference number enables the taxpayer to consult, modify and confirm the draft.

Submission of returns over the Internet

Since 2017, all returns are submitted online by the taxpayers themselves, collaborators or through the offices of the Tax Agency, reaching the global figure of 19,988,643 returns in 2018.

Table No. 21. Income 2017: Results obtained s New window

Consultation of the status of the refund procedure. VERIFICA

The Administration has a six months deadline starting from the end of the tax returns' submission deadline, or from the tax returns' submission date if it was submitted outside of the deadline, to carry out the provisional settlement that confirms or modifies the amount of the refund requested by the taxpayer.

The issuing of refunds starts off 48 hours after the beginning of the tax return campaign. The consultation of the status of the return's procedure is available in the Tax Agency's website and in the automatic telephone helpline.

In 2018, the average processing time for returns affected by a filter in the Income Tax Campaign (2017 fiscal year) was 102 days . This time was reduced to 7 days for refunds not affected by the filter.

The taxpayer, through the VERIFICA system, has the possibility of speeding up the return of his tax return. PIT pending, by being able to access your file for verification. To do this, you need to be registered in the Cl@ve PIN system or have an electronic certificate, and once inside it, a screen is displayed in which the Tax Agency informs the taxpayer of the existence of incidents in their declaration and of a possible reduction of their initially requested refund.

If the taxpayer goes ahead with the procedure (which they can discontinue if they prefer to opt for the traditional verification system), the process will conclude with the notification of a settlement proposal with the reduced refund.