4.1.2. Assistance to taxpayers

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 service for processing the draft (Renta WEB) or declaration for personal income tax self-assessment is particularly noteworthy. It can be accessed using any of the following identification and/or authentication systems: certificate or electronic DNI, Cl@ve PIN or reference number.

A web form is also available for the Wealth Tax return and the quarterly payments of Personal Income Tax, under the objective estimate regime.

Conducting procedures by phone

The Tax Agency has a Call Centre (901 20 03 45), open from Monday to Friday, 9am to 7pm (open until 9pm from April to June and until 3pm in August). Some of the tax assistance services it provides include: managing the draft Personal Income Tax return, maternity deduction, deduction for large families and disabled persons, payment collection (for instance, recording applications for deferral, payment by instalments and offsetting, payment by phone, as well as subscribing to services of the Tax Agency), change of address, information for non-residents, DIT information sheet support and ARES requirements.

Furthermore, during the months of the Income Tax campaign, the personal service of the Call Centre are reinforced through the use of an external company, as it would not be possible to provide this assistance solely with the means of the Tax Agency. This is OTAC, the Tax Agency's Taxpayer Helpline.

During 2019, 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 1,532,399.

Regarding the deduction for large families and people with disabilities (DAFAS), a total of 99,158 transactions have been made (this service began operating on January 7, 2015).

The Information Request Service (ARES) was launched on 1 July 2015 and 901 requests were processed in 2019.

On the other hand, the following services were provided during 2019 using automatic voice recognition telephone units: direct calls (901121224), appointment in offices and telephone appointment. The total number of calls received by these voice recognition units was 2,248,024, which represents a decrease of more than 59% compared to the previous year. The reason for this decrease is that in 2019 the service for receiving calls for the telephone preparation of Income Tax returns was eliminated in these units.

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 2019, 7,061,025 appointments were scheduled for management (1.1 percent more than the previous year), of which 2,628,758 correspond to appointments for the Income Tax campaign (9.7 percent more 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. During 2019, the number of taxpayers who went to the Tax Agency offices to obtain information in person was 12,733,067.

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, 2019, there were 7,462,391 active powers of attorney for online procedures, 5 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 2019 was 812,662, which represents a 14 percent decrease compared to the figures for 2018.