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2022 Report

4.1.2. Assistance to taxpayers

Help and forms for preparing tax returns

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 service for processing drafts or tax returns (Renta Web) for personal income tax self-assessments is particularly noteworthy. Access to this service can be obtained using 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 by structuring coordination between face-to-face and telephone assistance services and other non-face-to-face services, spread throughout the national territory.

In the case of telephone support, a pilot test was carried out in the last quarter of the year for the implementation of a single telephone support service at a national level, attended in a decentralised manner 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 carried out information and assistance work in the area of Customs and Excise Duties. In particular, they offer information and assistance on e-commerce, Intrastat and the Hydrocarbon Tax.

These information and assistance actions are carried out using various systems: telephone appointment, chats and answers to questions in writing.

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

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

In terms of tax collection, procedures are carried out by telephone through REC@T (915 53 68 01), the Tax Collection Telephone Assistance Centre, which was launched in March 2020 as a result of the health crisis. Among the services provided by REC@T, we can highlight the recording of deferrals and installments in executive proceedings, and requests for compensation, the change of direct debit for deferrals and installments, telephone payment of debts, all procedures related to seizures and enforcement, and in general, informing and assisting citizens in all procedures involving the collection area. In 2022, assistance and information will be extended to legal entities, 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 highly secure system.

The features of this modern service are:

  • Single national number (91 553 68 01, also accessible by 901 200 350).

  • Telephone operators specialized in the field of collection.

  • Attention to all tax matters.

  • Telephone identification and security, using Cl@vePIN.

  • Recording and traceability of calls.

  • Processing and issuing of REC@T receipts.

  • Assessment of the quality of care provided to citizens.

  • Use of personalized programs for citizens and analysis of demand.

Appointments

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

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

The general appointment system allows taxpayers to arrange a day and time to be attended to at the offices of the Tax Agency in management services (information, census management, certificates and modules among other management procedures) and collection (payment and information on debts, seizures, deferrals, collection appeals and other collection procedures).

Appointments can be requested online or by telephone. If scheduled online or by phone, the system sends an email or SMS reminder, if the taxpayer wants one.

During 2022, a total of 7,006,311 live appointments were made (2.8% more than the previous year). Of these, 6,171,778 were made in the area of Tax Management, of which 1,860,800 correspond to Income Tax campaign appointments (3% more than the previous year). These data have excluded those that were cancelled and those that were 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: e-commerce, Intrastat and Hydrocarbon Tax. The total number of appointments scheduled in 2022 amounted to 88,813, compared to 24,794 in 2021.

In-person assistance at Tax Agency administrations: ATHENAEUM

The ATENEO program allows for the accounting of information services provided to taxpayers in person at all Tax Agency offices. Thus, the services provided in the offices of the Tax Agency, with and without an appointment, during 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 to make it easier for citizens to obtain this accreditation - avoiding them having to go to our offices - the Tax Agency can also directly provide the requesting Public Administrations with the information contained in the certificates, with the same validity and effectiveness as the certificates.