4.3.3. Online filing of tax returns

In 2018, the elimination of aid programs that require downloading and installation on taxpayers' computers and their replacement by forms has been consolidated.

In relation to Value Added Tax, the VAT desktop help program for the presentation of the annual summary (form 390) has been replaced by a web form, with the advantages it brings. the management of declarations and the quality improvement that this change implies.

For the 2017 information return campaign, to be presented in 2018, the information platform based on desktop help programs was eliminated and a help and presentation web form was implemented, migrating models 184, 190, 347 and 349. For the 2018 campaign, to be presented in 2019, the main novelty stands out as the progressive implementation of a new presentation system called Transmission of Large Volumes of Information online (TGVI online), which will allow increasing the threshold of records managed by the presentation forms and improve information and data recovery services for declarations from previous years, allowing online presentation and validation.

The elimination of downloading and installing help programs on the user's PC was already eliminated in relation to IRPF , with the implementation in 2016 of Renta WEB; It meant a migration of the PADRE program to a web environment and access to tax data and the preparation of declarations from any type of device (computer, tablet or mobile). During the Renta 2017 campaign, the set of services associated with Renta WEB has been expanded. A new version of Income WEB (OPEN) has been created that allows training on tax matters, as well as the simulation of declarations without the need for authentication.

Likewise, the functionality of the Tax Agency's mobile application has been expanded, providing it with services associated with Income Tax, such as viewing tax data, consulting submitted returns and confirming the draft.

In Chart No. 45. Evolution of Personal Income Tax returns filed online New window shows the figures that reflect the development in this area.

Once again, it has been convenient to carry out the necessary adaptations to allow the telematic presentation of new declaration models and to adapt the forms for completing and electronic presentation of various declaration models to the regulatory changes and technological advances aimed at improving the experience. of user and the reduction of the number of incidents. Among the new declaration models, the quarterly informative declaration of the transfer of use of homes for tourist purposes (form 179), approved by Order HFP/544/2018, of May 24, and the informative declaration for expenses in daycare centers, stand out. or authorized early childhood education centers (model 233), approved by Order HAC/1400/2018, of December 21. The declarations corresponding to 2018 of both models will be presented in the month of January 2019 in the first case and from January 1 to February 15, 2019 in the second case.

Finally, it should be noted that in terms of querying filed declarations, the options available in the Electronic Office have been renewed and simplified, facilitating its use by users.