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 2020. To this end, in the Income Campaign developed in 2021, 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 2021 (fiscal year 2020), a total of 16,741,388 declarations were made through this system.

The most relevant figures are shown in Graph nº 21. Web Rent (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, 22,651,624 taxpayers have used it, which represents, compared to the previous year, an increase of 0.16%.

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.

At the end of the campaign, the total number of declarations presented exceeded the figure of 21,725,000 (22,317,736 as of February 4, 2022), of which 527,000 were presented through the Tax Agency offices and 21,198,000 by others. electronic media.

Table 22. Income 2020: Results obtained (Annex) New window

Processing of the return. 

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 2021, the average processing time for personal income tax returns affected by filters was 28 days. This time increased to 106 days for returns not affected by filters.

These processing times reverse the trend that existed in previous years, mainly due to the creation of numerous risks in 2021, which have altered the numbers of affected returns. Predictably, in 2022, the average processing times will return to the same level as previous years, with a shorter processing time for returns not affected by filters.