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Report 2022

4.3.3. Online filing of tax returns

126 models have been adapted to the corresponding regulatory updates and the new fiscal year. These adaptations include:

Informative Statements:

Improvements have been introduced in the platform for submitting information returns, aimed at making it easier for the taxpayer to complete them.

A new notification infrastructure has been developed, which in 2022 has been enabled for model 190. This new infrastructure allows the taxpayer to view the notices before and after the presentation of their informative returns, in order to improve the quality of their presentations.

VAT (form 303):

In 2022, the possibility already existing in Personal Income Tax of importing a record book in model 303 has been included. The assistance system processes the record book and, from it, automatically completes the corresponding part of the declaration. In the last period of 2022, we have gone one step further and the option to jointly present personal income tax and VAT data for all of 2022 has been enabled, thus allowing the joint keeping of the books. In this way, the books used in the last VAT period of the 2022 fiscal year can be used in the presentation of the 2022 Income.

In addition, the PRE303 service has continued to be improved, and various modifications have been made, such as the inclusion of the 5% rate in the middle of the year or the incorporation of new classifications of activities in the last period.

Some of these changes also affect other VAT models such as 322 and 390.

Web Rent:

In addition to the regulatory adaptations, different improvements have been carried out, focused on improving the voluntary completion of the declarations and their understanding by taxpayers:

  • In order to simplify procedures and facilitate their understanding, the nomenclature of economic activities has been unified, which has become the same in VAT and Personal Income Tax.

  • With the aim of trying to reduce foreseeable errors by taxpayers when completing their declaration, the number of boxes that have an informative message has been increased following the 'behavioural insights' approach.

  • Refunds have been enabled for accounts opened in non-SEPA areas.

  • The scope of the app's Income services has been expanded, allowing, in addition to the presentation of individual returns, the presentation of joint returns and all individual returns of the family unit.

  • With respect to record books, the service has been improved by offering development companies a record book validation service.

  • In the telephone assistance campaign, the Cl@vePIN identification system has been enabled, thus improving the assistance model of the Tax Agency and thereby allowing the taxpayer to make the telephone payment of their declaration during the same call.

  • For development companies that connect with the Tax Agency systems, the direct submission system has been updated. We have switched to using "PresDirecta2", whose response is in JSON format.

Web Companies (model 200):

As novelties to highlight in the model, is the creation of the Tax Exit figure and the expansion of the tax data that is automatically incorporated into the declaration.

On the other hand, in 2022 a new system of notices and warnings was implemented that improves voluntary compliance, expanding the information that taxpayers receive about possible errors in their returns.

Consolidated Companies Regime (form 220):

As in model 200, this model included the figure of the exit tax (tax exit) and the new notification system.

In addition, in 2022 the criteria for distributing credits was modified, and an option was offered that allows taxpayers to maintain the previous criteria.

A great effort has also been made to facilitate its completion, including an aid system.

Direct aid:

Throughout 2022, various direct aids arising from Royal Decree-Law 6/2022, of March 29, Royal Decree-Law 11/2022, of June 25, and Royal Decree-Law 14/2022 have been supported. , of August 1, and Royal Decree-Law 20/2022, of December 27 (the latter with application in 2023).

Consultation of the declarations:

A new, more modern and easy-to-use declaration consultation application has been developed and published at Headquarters.

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

Income tax data: The 2021 income tax data incorporates the following new features: modifications from the 2021 information, incorporation of information on account income passed on in the case of remuneration in kind in non-resident labor income for taxpayers who in turn have personal income tax income, incorporation of base information on withholdings and income to account in insurance return operations, restoration of information on rentals of tourist apartments, information on investments in new or recently created companies and message about the incompatibility of deductions with those established by the Autonomous Communities, amounts of contributions and contributions of excesses not reduced contributions and contributions to social security systems pending reduction from previous years, internal improvements for the transfer to Renta Web and for the control functions of the Tax Agency.

Company tax data: A new concept of corrections to the Profit and Loss Account result is included to transfer these items from the previous year's declaration. Likewise, the calculation of negative tax bases pending compensation from previous years is incorporated, which represents progress in advancing the control information to the assistance phase (being able to view in tax data the calculations made by the Tax Agency before submitting your return). . Finally, information on tourist apartments is also offered thanks to model 179.

My payments: Through this new service, taxpayers can consult all the payments they have made to the Tax Agency. Thus, they can consult their data and verify that they have made their payments correctly, which simplifies their procedures and facilitates voluntary compliance with their obligations.

Previous Income Appointment 2021: Application to request an online rental appointment by telephone and in person, contemplating all the specialties required by the configuration of the campaign.

We call it Plan (PLL) Income 2021: Automated telephone management platform to make outbound calls to attend to appointments in the 2021 rental campaign.

New General Appointment application: In November 2022, a new General Appointment application for taxpayers was published in accordance with the new information and assistance model of the Tax Agency, which uses more understandable language and improves its usability and handling on mobile devices. This appointment application consists of four steps: “for whom” you wish to request the appointment, “for what”, whether for having received a letter or for other procedures, “selection” of the appointment and “confirmation” of the appointment. Once the first version of the appointment application has been launched, successive improvements will be carried out throughout 2023, such as the offering of immediate attention channels (immediate telephone assistance, chat and video assistance) or the expansion of the number of services for which it is available. In December 2022, the telephone appointment was also adapted to allow it to be provided by the unified call center, being used for the first time in the tax certificate service.

In Chart No. 47. Evolution of Personal Income Tax returns submitted by electronic means (Annex) the figures that reflect the development in this are shown ambit.

On the other hand, the online NRC system has been implemented, which has meant a radical change in the information that the Tax Agency has about the payments it receives. The online NRC system has a whole set of functionalities and associated subsystems that improve control, management and both individual and advanced payment consultation. Also during 2022, work has been carried out on a more agile way to manage the cancellation of the NRC associated with models 576 and 696; This development will be put into operation throughout 2023.

During 2022, work has been carried out on adapting the models and their payments to enable between 2023 and 2024 the payment of settlements and self-assessments through direct debits in non-collaborating entities in the SEPA area.