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2020 Report

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 or declaration (Renta Web) 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: management of the draft of the personal income tax return, maternity deduction, deduction for large families and people with disabilities, as well as subscription to Tax Agency services, among others), change of address, information on non-residents, DIT Informative 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 2020, 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 1,437,987.

Regarding the deduction for large families and people with disabilities (DAFAS), a total of 111,917 procedures have been carried out.

The Information Request Service (ARES) handled 1,282 requests in 2020.

On the other hand, the following services were provided during 2020 through 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 2,002,834, which represents a decrease of more than 10.91% compared to the previous year, given that it was limited to the telephone appointment service for Income Tax campaigns.

In terms of tax collection, procedures are carried out by telephone through REC@T (915 53 68 01, the Tax Collection Telephone Assistance Centre, which was launched in March 2020 as a result of the health crisis. Among the services provided by REC@T, we can highlight the recording of deferrals and installments in executive proceedings, and requests for compensation, the change of direct debit for deferrals and installments, telephone payment of debts, all procedures related to seizures and enforcement, and in general, informing and assisting citizens in all procedures involving the collection area. Of particular importance is the possibility of accessing this telephone service with Cl@vePin, making it a highly secure system. The features of this modern service are:

  • Single national number (91 553 68 01, also accessible by 901 200 350).
  • Telephone operators specialized in the field of collection.
  • Attention to all tax matters.
  • Telephone identification and security, using Cl@vepin.
  • Recording and traceability of calls.
  • Processing and issuing of REC@T receipts.
  • Assessment of the quality of care provided to citizens.
  • Use of personalized programs for citizens and analysis of demand

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 appointment system allows taxpayers to arrange a day and time to be attended to at the offices of the Tax Agency in management services (information, census management, certificates and modules among other management procedures) and collection (payment and information on debts, seizures, deferrals, collection appeals and other collection procedures). In addition, this year the appointment service was also extended to the submission of documents in person at the registry, following the implementation of Covid measures.

Appointments can be requested online or by telephone. If scheduled online or by phone, the system sends an email or SMS reminder, if the taxpayer wants one.

During 2020, 5,740,586 live appointments were arranged in all areas, of which 4,870,383 were in management (31.02 percent less than the previous year). As for the latter, 1,803,173 correspond to live appointments from the Income Tax campaign (31.41 percent less 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. Thus, the services provided in the offices of the Tax Agency, with and without an appointment, during 2020 amounted to 5,855,727 registrations.

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, 2020, there were 8,302,666 active powers of attorney for online procedures, 11.26 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 electronically in 2020 was 9,278,358, which represents 95.10 percent of the total, when it was expected to reach 80 percent.