4.1.1. Information services

The INFORMA program is the main channel for obtaining written information from the Tax Agency. It consists of a database of tax questions and answers that can be accessed by both internal and external users. The INFORMA program is available for consultation via the Internet.

In 2022, there were 2,257,272 visits to the clinic, 12.1% less than in 2021, with a total of 2,568,181.

A Basic Tax Information Call Centre Service (901 33 55 33) on the main taxes is likewise available from Monday to Friday, open from 9am to 7pm (except in the month of August, in which the service hours are from 9am to 3pm). In 2022, 5,644,448 calls were answered, which represents an increase in calls answered of 2.2% compared to the previous year (5,525,396 in 2021).

Tax assistance and information, in the area of collection, is also provided through the Rec@t service, which in 2022 received 747,000 calls, of which 685,000 were answered, compared to 630,000 in 2021.

In 2022, due to the 2021 tax campaign, the tax information platforms were reinforced from April 1 to July 1, 2022, from 9:00 a.m. to 7:00 p.m. from Monday to Friday, with 503 positions attended by 503 people, handling 2,226,547 calls during those months (7.6% more than in 2021, with 2,069,632 calls).

Likewise, the Tax Agency's website, https://sede.agenciatributaria.gob.es , is an information channel increasingly used by taxpayers. The website makes it easy to find content by bringing together all the information relating to a tax, downloading programs, models and forms, as well as access to all electronic procedures, in one place.

In this context, the Tax Agency has in recent years been moving towards a new model of information and assistance, increasing the quality of the services provided, focusing on the promotion of voluntary compliance and prioritising the use of new technologies over traditional means of face-to-face assistance. An example of this is the creation of the Virtual Income Tax Assistant, through which taxpayers can ask their own questions about the main issues raised by Personal Income Tax (obligation to file, how to file payrolls, rent, sale of property or financial products, aid obtained or what deductions to apply, among others) as well as the most common Campaign questions, questions that will be answered in a personalized manner. The Virtual Assistant for Immediate Supply of Information and Value Added Tax are also available. These virtual assistants are tools, based on the use of artificial intelligence, through which a wide range of tax information and assistance for the formalization and presentation of declarations is provided, which allow to resolve a wide range of issues that may be raised by taxpayers and which are complemented by the possibility of starting a Chat with specialists or registering questions in the INFORMA plus Application, when the necessary information is not obtained in the automatic response of the virtual assistance tools. During 2022, there have been 1,392,474 accesses to the VAT, Income and Census virtual assistance tools (Virtual Assistants, Informants and Locators), and 804,999 to other aid tools, such as deadline calculators, and aid for completing models. 303 or 390.

The most relevant figures are shown in the graphs included in the Annex: Graph No. 17. Evolution of accesses to the Informa Program , Graph No. 18. Evolution of calls answered by the Basic Tax Information telephone , Graph No. 19. Evolution of visits (pages visited) to the Tax Agency web portals , Graph No. 20. Evolution of accesses to virtual assistance tools , and Graph No. 21 Accesses to virtual assistants and other help tools .