4.3.3. Online filing of tax returns

In 2018 the elimination of the help programs that require downloading and installing on taxpayers' computers was consolidated their replacement by .

In relation to Value Added Tax, the help desk program has been replaced VAT for submitting the annual summary (form 390) using a web form, with the advantages that declaration management brings and the quality improvement that this change entails.

For the 2017 informative declaration campaign, to be submitted in 2018, the informative platform based on desktop help programs was eliminated and a web form for help and submission was implemented, migrating models 184, 190, 347 and 349. For the 2018 campaign, to be submitted in 2019, the main new feature is the progressive implementation of a new submission system called Transmission of Large Volumes of Information online (TGVI online), which will allow the threshold of records managed by the submission forms to be increased and improve the services for retrieving information and data from declarations from previous years to be submitted and validated online.

The removal of downloading and installing helper programs on the user's PC has already been removed in connection with the PIT , with the implementation of Renta WEB in 2016; This involved migrating the PADRE program to a web environment and providing access to tax data and the preparation of tax returns from any type of device (computer, tablet or mobile phone). During the 2017 Income Tax campaign, the range of services associated with Renta WEB has been expanded. A new version of Renta WEB (OPEN) has been created that allows training in tax matters, as well as the simulation of declarations without the need for authentication.

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

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

Once again this year, it has been appropriate to make the necessary adjustments to allow the electronic submission of new declaration models and to adapt the forms for completing and electronically submitting various declaration models to the regulatory changes and technological advances aimed at improving the user experience and reducing the number of incidents. Among the new declaration models, the quarterly informative declaration of the transfer of use of homes for tourist purposes (model 179), approved by Order HFP/544/2018, of May 24, and the informative declaration for expenses in authorized nurseries or early childhood education centers (model 233), approved by Order HAC/1400/2018, of December 21, stand out. The declarations corresponding to 2018 for both models will be submitted in 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 queries on submitted declarations, the options available on the Electronic Office have been renewed and simplified, making them easier for users to use.