4.1.3. Personal Income Tax Campaign

The Tax Agency intensified its efforts to facilitate compliance with its obligations to the more than 20 million citizens required to file a declaration for the Personal Income Tax corresponding to the year 2018. To this end, in the Income Campaign developed in 2019, 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 combines, with the simplicity of the old draft, the generality of the PADRE program, allowing you to add any data or income.

In 2019 (fiscal year 2018), a total of 15,767,339 declarations were made through this system.

The most relevant figures are shown in Graph nº 20. WEB Rent New window (Annex).

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. In this year, 22,025,444 taxpayers have used it, which represents, compared to the previous year, a decrease of 1.33 percent.

To use it, you must enter in the Electronic Office the taxpayer's NIF, their first surname, the amount in box 505 of the previous year's declaration or, where appropriate, mark the box indicating that they have not submitted it and, subsequently, a mobile phone number and a checking account code if no return was filed. 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.

Presentation of declarations by telematic means.

As of 2017, all returns are submitted electronically. At the end of the campaign, the total number of declarations submitted reached the figure of 20,695,000 declarations (20,719,323 as of January 21, 2020), of which 2,124,000 were submitted through the Tax Agency offices and 18,571. 000 by other electronic means.

Table nº 21. Income 2018: Results obtained New window (Annex).

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 2019, the average processing time for returns affected by filter in the Income Campaign (fiscal year 2018) was 107 days. This time was reduced to 10 days for returns not affected by filter.

The taxpayer, through the VERIFICA system, has the possibility of expediting the return of his pending personal income tax return, by being able to access his 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 a possible reduction of your 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.