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Report 2020

4.1.2. Taxpayer Assistance

Help and forms for preparing declarations

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/declaration (Web Income) for personal income tax self-assessment stands out. Access to it can be made with 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, non-resident information, DIT Informative support and requirements ARES.

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, among others, the following actions took place:

The total number of calls answered by the Taxpayer Service Telephone Office (OTAC) and the Telephone Service 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 requests service (ARES) in 2020 responded to 1,282 requests.

On the other hand, the following services were provided during 2020 through automatic voice recognition telephone units: direct calls (901121224), appointment in offices and appointment by phone. The total number of calls received in these voice recognition units has been 2,002,834, which represents a decrease of more than 10.91% compared to the previous year, given that it has been limited to the appointment service for telephone attention in Income campaign.

Regarding collection matters, the procedures are carried out by telephone through REC@T (915 53 68 01, the Telephone Collection Assistance Center, which was put into operation in March 2020 as a consequence of the health crisis. Among the services provided at REC@T, we can point out the recording of deferrals and installments through executive means, and requests for compensation, the change of direct debit of deferrals and installments, the telephone payment of debts, all the procedures related to embargoes. and pressures, and in general, the citizen is informed and assisted in all the procedures involved in the collection area. Of particular importance is the possibility of accessing this telephone service with Cl@vePin, making it a strongly secure system. The characteristics of this modern service are:

  • Unique and national number (91 553 68 01, also accessible by 901 200 350).
  • Telephone operators specialized in collection matters.
  • Attention to all collection matters.
  • Identification and telephone security, use Cl@vepin.
  • Recording and traceability of calls.
  • Processing and issuance of REC@T receipts.
  • Assessment of the quality of citizen care.
  • Use of personalized programs for citizens and demand analysis

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

Appointments can be requested online or by phone. 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 made in all areas, of which 4,870,383 appointments were made in management (31.02 percent less than the previous year). As for the latter, 1,803,173 correspond to active Income campaign appointments (31.41 percent less than the previous year). These data have excluded those canceled and those 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 Tax Agency offices, with and without prior appointment, during the year 2020 amounted to 5,855,727 records.

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, 8,302,666 powers of attorney for online procedures were active, 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.