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Report 2022

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

During 2022, the foundations were laid for the implementation of a new information and assistance model, which integrates all existing channels through the structuring of coordination between in-person and telephone assistance services and other non-face-to-face assistance services, spread throughout the national territory.

In the case of telephone attention, in the last quarter of the year, a pilot test was developed for the implementation of a single telephone attention service at the national level, attended decentrally by staff from the Delegations and Administrations.

Likewise, the full functioning of the ADIs has meant that information actions have been carried out from these offices mainly in matters of personal income tax, VAT and censuses. Likewise, the ADIs have provided assistance services in the preparation of VAT self-assessment models, censuses and the IRPF module regime.

The ADIs have also developed information and assistance tasks in the field of Customs and Excise Taxes. In particular, they offer information and assistance on electronic commerce, Intrastat and the Hydrocarbon Tax.

These information and assistance actions are carried out through various systems: prior telephone appointment, chats and response to written questions.

Thus, in 2022 the ADIs have made 88,813 prior telephone appointments and provided information and assistance services through 101,214 chats.

On the other hand, through automatic voice recognition telephone units, the following services were provided during 2022: direct calls (901 12 12 24) and prior appointment for Income campaign. The total number of calls received in these voice recognition units has been 2,566,549, which represents a decrease of more than 32% compared to the previous year, given that greater attention has been achieved through the appointment telephone service for Rent with personalized attention.

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. In 2022, assistance and information to legal entities will be expanded, thanks to the real-time Interconnection System with the Commercial Registry. 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 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 2022, 7,006,311 total live appointments were made (2.8% more than the previous year). Of these, 6,171,778 were arranged in the Tax Management area, of which 1,860,800 correspond to Income campaign appointments (3% more than the previous year). These data have excluded those canceled and those modified.

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 estimation of Income (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, and on issues from the area of Customs and Special Taxes: electronic commerce, Intrastat and Hydrocarbon Tax. The total number of appointments made in 2022 amounted to 88,813, compared to 24,794 in 2021.

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 2022 amounted to 7,322,778. 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, 2022, 10,659,950 powers of attorney for online procedures were active, 11.06% 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.

The number of certificates requested electronically in 2022 was 9,478,951, which represents 95.24% of the total.

In order to manage this service more efficiently and provide citizens with this accreditation - avoiding them having to travel to our offices - the Tax Agency can also directly supply the requesting Public Administrations with the information contained in the certificates, with the same validity and effectiveness as these.