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Report 2021

4.3.3. Online filing of tax returns

Model 604 Tax on Financial Transactions (ITF) and the corresponding informative Annex on Financial Transactions have been developed according to Law 5/2020, of October 15, on the Tax on Financial Transactions and whose purpose is to contribute to the objective of consolidation of public finances, and reinforce the principle of equity of the tax system, taking into account that the operations that are now subject to general taxation are not effectively subject to any tax in the field of indirect taxation. Its application is limited to the shares of those companies that have shares admitted to trading on a regulated market, regardless of whether the transaction is executed in a trading center or not, and that also have a market capitalization value greater than 1,000 million. of euros. Additionally, a new information declaration is generated as an annex to form 604 (ATF Declaration model) that includes the details of the operations taxed by this tax.

Regarding the tax on Digital Services (ISD), model 490 Tax on Digital Services has been developed.

Regarding Renta Web, an important technological change has been carried out in the Renta Web 2020 application, the basis of which is the replacement of the flat format presentation file with a rich XML format file to achieve the following benefits in management from the IRPF campaign: use a single calculation engine in all IRPF applications (Renta Web calculation engine), achieve complete homogenization in quality validations and in the treatment of presentations made with Renta Web and those made by third-party assistance programs, achieve greater flexibility in the configuration of the personal income tax model due to the flexibility of the new XML format that allows the model to be adapted to changes in content due to regulatory modifications, and enable new automated management services, based on the new system settlement and pseudo-settlement products.

Likewise, in this campaign, the possibility of automatically importing personal income tax record books in Excel format into Renta Web has been offered, in the economic activities section, therefore offering the automatic generation of economic activities based on the content of the imported file, facilitating completion as it does not have to be done manually. Additionally, we continue to improve compliance assistance, increasing the number of boxes with informative messages (OECD behavioral insights approach for public action), with the aim of trying to reduce foreseeable errors by taxpayers when completing their declaration.

In Chart No. 46. Evolution of Personal Income Tax returns submitted by electronic means New window (Annex) the figures that reflect the development in this area are shown.

For the Companies 2020 campaign, which is managed in 2021, one of the main novelties of Web Companies has been the possibility of incorporating tax data into the Corporate Tax, which represents an improvement in taxpayer assistance services, reducing the number of incorrect declarations due to tax risks related to the data provided. Finally, as improvements for the subsequent control of declarations, notices that are shown to taxpayers have been introduced in Web Companies.

Also, in 2021 there has been a generalization of the PRE303 2020 project, no longer exclusively linked to the profile of SII taxpayers who could have access to the aggregated books, to be extended to all taxpayers, offering different services according to the profile of taxpayers who have to present form 303. As examples, there are taxpayers in SII who can access their Aggregate Books (a group that has been expanded to large companies and volunteers in SII), or taxpayers who are exclusively landlords for whom the boxes will be completed based on the data provided by the taxpayer themselves. taxpayer. The new PRE303 2021 offers the taxpayer numerous additional information that is automatically incorporated when preparing the declaration, to help with completion, which represents a significant improvement in taxpayer assistance services. Examples of this are the inclusion of the Portfolio of Fees to be Compensated, where the amounts to be compensated pending from previous periods are offered, broken down by fiscal year and generation period, amounts applied and pending to be applied, improvements in the composition of Aggregate Books VAT of the last period of 303 (12th month or fourth quarter depending on the presenter), or the information provided on the activities carried out in the year for taxpayers exempt from submitting form 390. The new PRE303 of 2021 offers other services and functionalities such as the VAT Census Window, which contains relevant census information of the taxpayer in relation to VAT in the self-assessment period that is going to be presented, or the possibility of consulting My VAT Census Data, which It contains the taxpayer's census information related to VAT at the time of access and is used for the taxpayer to update or modify those data that are not correct or missing and that may have an impact on the settlement of the tax.

of access and serves for the taxpayer to update or modify those data that are not correct or missing and that may have an impact on the settlement of the tax.

To promote the development of the Comprehensive Digital Assistance Administration (ADI) model, new functionalities have been incorporated into models 030, 037, 036, 115, 130, 131, 140, 143, 303, 390, 952. The Comprehensive Digital Administration complements face-to-face help in offices, providing personalized non-face-to-face care to taxpayers throughout the national territory, preventing citizens from traveling to said offices. To meet this objective, and to be able to assist the taxpayer by submitting returns, the applications of various models have been adapted to meet the required needs, using different tools, from virtual assistants to instant chats, including the traditional telephone and the ' click to call' (call button on the web), among other channels.

A new Lot presentation service has also been developed at the Tax Agency Headquarters, replacing the previous Lot presentation service, which had become obsolete both technologically and functionally. The system for mass submission of declarations has been redesigned, using new technologies, removing technological obstacles for its use by Social Collaborators. It allows you to present a set of declarations of the same type in a very short time and with very little effort, being able to recover the proof of presentation of the declarations submitted correctly, as well as all the details of the declarations for subsequent processing. All this with a renewed interface.

Regarding Census model 036, following Order HAC/609/2021 of June 16, relevant changes were implemented in model 036. This regulatory change, in addition to affecting the presentation form, telematic presentation and printing receipt, has a relevant impact on linked census services offered to CIRCE (Ministry of Industry) and Notaries, for the management of census registration and deregistration along with obtaining of the provisional/definitive NIF.

With regard to Informative declarations, improvements have been introduced in the Informative platform, aimed at the taxpayer, to make it easier for them to complete them (improvements in making queries in the forms, support for co-official languages in the TGVI Online form ). Likewise, the development of new Information models has been carried out, such as the new supply of energy certificates from CC.AA (model 901), or the corresponding Financial Transactions (ATF) information annex according to Law 5/2020.

In Form 05 (Prior recognition of certain cases of non-submission, exemption or reduction in the Registration Tax), electronic presentation has been enabled (which could only be presented on paper previously). It is integrated with the electronic MOT form, which improves the quality of the declared data and facilitates subsequent control.

It is also worth highlighting the following developments associated with Internet services:

The 2020 income tax data incorporates the following new features: modifications from the 2020 information, information for better management of income files affected by ERTE payments, information necessary so that Renta Web can reduce foreseeable errors of taxpayers when completing their declaration, information necessary for the management of amortizations of properties based on what the taxpayer declared in 2019 income, information for the management of new developments in regional deductions and generation of new concepts of income obtained abroad based on new international exchanges.

For its part, the tax data of Companies has been integrated with the Web Companies 2020 help program, which makes it possible for the 2020 Company returns presented with Web Companies to have higher quality by having this new functionality of incorporating tax data.

This higher quality influences both the assistance phase (making it easier for the filer to enter data) and the subsequent control phase (by making tax data visible in Web Companies, it is more likely that a filer will include their income and withholdings and therefore their declaration has a more agile processing and fewer discrepancies are generated with the information available to the Tax Agency). Those filers who do not use Web Companies continue to have services available to download said 2020 Company tax data in their filing assistance programs. Other news have been: incorporation of new information from 2020, incorporation of information on partners and administrators from sources other than model 200, incorporation of imputed income from the immediate provision of information (SII), incorporation of imputed income from model 347, incorporation of information from declarations previous model 200.

On the other hand, the VAT Census Window/My VAT Census Data have been integrated with the pre 303 form.

In line with the development of the Comprehensive Digital Administration (ADI), a new functionality has been included in the multi-service Appointment application that allows you to request an appointment for telephone assistance services.

The 2020 Income Appointment has also been improved, an application to request an online telephone and in-person income appointment, taking into account all the specialties required by the campaign configuration.

In relation to the Tax Agency Payment Gateway:

  • As a result of the NRC Online project sponsored by the modification of Order EHA/2027/2007, which centralizes the generation of NRCs, the Payment Gateway of the Tax Agency has undergone changes to adapt the implementation of payment services to integrate with NRC Online, being necessary to modify the information exchange protocol with the Collaborating Entities. In addition, as a result of the integration with NRC Online, improvements and new developments have been carried out in the services offered by the Gateway: A payment error recovery system has been implemented, a new service has been developed for the automated payment of self-assessments by third parties (without the need to access the Tax Agency Headquarters to carry out the procedure) and a system for generating payment receipts in PDF format that provide certain security to payers, by physically having proof of the operation.

  • The Payment Gateway has also been affected by the Pay and Defer project, which has involved a series of aesthetic and operational changes to adjust the application to the new defined standards.

  • Finally, related to the new Comprehensive Digital Assistance Administration (ADI), it has been necessary to evolve the Payment Gateway, which allows, in a manner analogous to what is already being done with the Telephone Payment of Settlements, to allow a public employee to order a payment on behalf of a taxpayer, using an account of which the taxpayer, conveniently identified, is the owner (telephone payment of self-assessments).

Finally, in the Payment by Transfer of self-assessments and settlements, the Resolution of January 18, 2021 of the General Directorate of the Tax Agency has been implemented, which establishes the procedure and conditions for making payments by bank transfer to accounts open in collaborating entities in the state collection management of certain debts that, in accordance with the regulations in force at any time, are susceptible to telematic entry through the electronic headquarters of the Tax Agency. This procedure may only be used by those obliged to pay who choose to make the payment remotely and do not have an account owned by them in any collaborating entity of the Tax Agency and, in particular, when this type of payment is intended to be made from abroad. All the necessary services are implemented to allow the payment of self-assessments and settlements through this new means, as well as all the necessary communications for integration with the only Collaborating Entity adhered to this payment procedure.