4.1.4. Personal Income Tax Campaign

The Tax Agency has stepped up its efforts to facilitate compliance with their obligations to the more than 20 million citizens required to file a Personal Income Tax return for 2021. To this end, in the Income Tax Campaign carried out in 2022, 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 the simplicity of the old draft with the generality of the PADRE program, allowing any data or income to be added.

In 2022 (2021 fiscal year), a total of 17,061,339 declarations were made through this system.

The most relevant figures are shown in Chart No. 23. Web Income (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. This year, 22,059,668 taxpayers have used it, which represents a decrease of 2.78% compared to the previous year.

To use it, the taxpayer's NIF, first surname, the amount in box 505 of the previous year's declaration must be entered into the Electronic Office or, if applicable, the box indicating that it has not been submitted must be checked, followed by a mobile phone number and a current account code if no declaration was submitted. 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.

Filing returns electronically

At the end of the campaign, the total number of declarations submitted exceeded 22,146,000 (22,158,046 as of February 7, 2023), of which 649,000 were submitted through the offices of the Tax Agency and 21,497,000 by other electronic means.

Table No. 24. Income 2021: Results obtained (Annex).

Processing the refund

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 2022, the average processing time for personal income tax refunds affected by filters was 51 days. This time has been reduced to 14 days for returns not affected by filters.