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Report 2021

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 draft/declaration processing service (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 2021, the following actions took place, among others:

The total number of calls answered by the Telephone Service Center (CAT) was 393,083.

Regarding the deduction for large families and people with disabilities (DAFAS), a total of 109,076 procedures have been carried out.

The information requirements service (ARES) in 2021 responded to 5,233 requests.

On the other hand, the following services were provided during 2021 through automatic voice recognition telephone units: direct calls (901 12 12 24) and prior appointment. The total number of calls received in these voice recognition units was 3,813,818, which represents an increase of 90.42% compared to the previous year.

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

In 2021, 777,000 calls have been received in this service.

Appointments

Taxpayers can request an appointment to be seen at the Tax Agency offices both for the preparation of tax returns, especially for Personal Income Tax, and to process the information that has been requested in a verification procedure. .

In 2015, the Tax Agency implemented prior appointments for the most requested services. With the pandemic, it was implemented for registration services in Cl@ve, collection of notifications and obtaining payment letters. In addition, the possibility of making an appointment to submit documents to the registry in person was also implemented.

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).

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 2021, 6,816,548 total live appointments were made (18.74% more than the previous year). Of these, 5,925,089 were agreed in the Tax Management area (87% of the total).

In addition, taxpayers can request a telephone appointment to be attended to by the Comprehensive Digital Administration (ADI), for assistance in the presentation of VAT returns (forms 303, 390 and 952), censuses (forms 037 and 036), payments fractions of taxpayers in objective income estimation (form 131), maternity deduction (form 140), deduction for large families and people with disabilities (form 143) as well as to receive assistance in meeting certain income requirements. The total number of appointments made in 2021 amounted to 24,794.

In-person assistance at Tax Agency administrations: ATHENAEUM

The ATENEO program allows accounting for the information services provided to taxpayers in person at all Tax Agency offices. Thus, the services provided in the Tax Agency offices, with and without prior appointment, during the year 2021 amounted to 5,469,801. These data have excluded records whose duration is 0 minutes, that is, when the taxpayer with an appointment has not shown up.

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, 2021, 9,597,911 powers of attorney for online procedures were active, 15.60% 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 2021 was 9,699,086, which represents 95.12% of the total, when it was expected to reach 85%.