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2022 Report

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 made to the platform for filing information returns, aimed at making it easier for taxpayers to complete them.

A new notification infrastructure has been developed, which in 2022 has been enabled for model 190. This new infrastructure allows taxpayers to view notifications before and after filing their informative returns, in order to improve the quality of their filings.

VAT (form 303):

In 2022, the already existing possibility in Personal Income Tax of importing a registration book in form 303 has been included. The assistance system processes the logbook and automatically completes the corresponding part of the declaration based on it. 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.

Furthermore, the PRE303 service has continued to be improved, and various modifications have been made, such as the inclusion of the 5% rate mid-year or the incorporation of new activity classifications 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, various improvements have been made, focused on improving the voluntary completion of 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.

  • In order to try to reduce foreseeable errors by taxpayers when completing their tax return, the number of boxes containing an informative message following the 'behavioural insights' approach has been increased.

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

  • The scope of the app's Income Tax services has been expanded, allowing the filing of individual tax returns, joint tax returns and all individual tax returns for the family unit.

  • Regarding the logbooks, the service has been improved by offering development companies a logbook validation service.

  • The Cl@vePIN identification system has been enabled in the telephone assistance campaign, thus improving the Tax Agency's assistance model and allowing taxpayers to make telephone payments for their tax return during the same call.

  • For development companies that connect to 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):

New features of the model include the creation of the Tax Exit figure and the expansion of tax data that are 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 Corporate Regime (form 220):

As in model 200, this model included the figure of the exit tax ## and the new warning system.

In addition, in 2022 the criteria for the distribution of credits were 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 by including a system of aids.

Direct aid:

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

Consultation of the statements:

A new, more modern and user-friendly application for querying tax returns has been developed and published at Headquarters.

Also noteworthy are the following new developments associated with Internet services:

Income tax data: The 2021 income tax data includes the following new features: amendments from 2021 information notices, incorporation of information on income on account passed on in the case of remuneration in kind in employment income of non-residents for taxpayers who in turn have income from personal income tax employment, incorporation of information on the basis of withholdings and income on account in insurance income operations, reestablishment of information on tourist apartment rentals, information on investments in newly or recently created companies and a message on the incompatibility of deductions with those established by the Autonomous Communities, amounts of contributions and contributions of excesses not reduced from 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.

Tax data for companies: A new concept of corrections to the Profit and Loss Account result is included to transfer said items from the declaration of the previous year. The calculation of negative tax bases pending compensation from previous years is also incorporated, which represents a step forward in bringing forward the control information to the assistance phase (being able to view in tax data the calculations made by the Tax Agency before filing your return). Finally, information on tourist apartments is also provided thanks to form 179.

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

2021 Income Tax Appointment: Application to request an appointment online for Renta by phone and in person, taking into account all the specialties required by the campaign configuration.

We call it Plan (PLL) Income 2021: Automated telephone management platform for making outgoing calls to handle appointments during the 2021 tax 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 it is because you have received a letter or for other purposes, “selection” of the appointment and “confirmation” of the appointment. Once the first version of the appointment application is up and running, successive improvements will be made throughout 2023, such as offering immediate assistance channels (immediate telephone assistance, chat and video assistance) or expanding 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 electronically (Annex) shows the figures that reflect the development in this area.

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 on the payments it receives. The NRC online system has a whole set of associated functionalities and subsystems that improve control, management and both individual and advanced consultation of payments. Also during 2022, work has been done on a more agile way of managing the cancellation of the NRCs associated with models 576 and 696; This development will be operational in 2023.

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