The Tax Agency continues to strengthen, especially within the framework of the 2020-2023 Strategic Plan, the intensification and expansion of its taxpayer assistance services, considering them an essential element to promote voluntary compliance. 

In particular, significant progress has been made in the development of new remote assistance services that prevent taxpayers from traveling and which can be accessed 24 hours a day, 365 days a year.

In this context, and at this time of year when the Tax Agency focuses on providing assistance for the Tax Campaign IRPFABBR, he "Income Information Officer Initially created for very specific campaign issues, it incorporates as a novelty the substantial expansion of its contents, thus becoming a permanent reference tool for Personal Income Tax.

It offers information intended to resolve doubts related to how income, income or gains obtained from different sources are taxed, as well as about completing the declaration. It also resolves doubts that may arise when the submission period has ended, such as the modification of declarations already submitted or those related to the start of a verification procedure.

The information is offered through 13 sections in which the different subjects are structured. All in simple language, making it easier to find the answer. Each option is displayed in successive others, showing clarifications and intermediate notices that facilitate the selection to reach the final answer.

The content of the information offered includes hyperlinks to the Practical Income Manual 2021, queries from the General Directorate of Taxes, frequently asked questions from INFORMA, Court rulings and other databases for cases in which it is necessary to expand the information provided. Likewise, access is facilitated from the tool itself to other services of the Tax Agency such as an appointment, obtaining a Cl@ve PIN..., and the response proposed by the tool can be downloaded in PDF format.

If with access to income informants the taxpayer's doubts are not resolved, the service allows access to a chat attended by specialists from the ADI (Comprehensive Digital Assistance Administration of the Tax Agency) in which personalized information can be obtained and in more detail, this chat service being available from 9:00 a.m. to 7:00 p.m. from Monday to Friday.

The “ Income Reporter for economic activities” is a tool created as a novelty of this campaign, and is intended for those taxpayers who carry out an economic activity. It has the same philosophy and operating scheme as the Income Informator.

This tool offers 10 sections, containing exclusively personal income tax matters that affect the exercise of an economic activity. For example, how to declare income in direct or objective estimation, accounting and registration obligations, taxation of the property where the activity is carried out and other obligations such as the presentation of installment payments or withholdings and deposits on account.

Both informants offer more than 800 responses, including the most current topics such as virtual currencies (cryptocurrencies), deductions for energy efficiency, aid received by workers in ERTE and the Minimum Income Vital.

The use of both informants, as well as the rest of the assistance tools implemented by the Tax Agency, allow the taxpayer to obtain an immediate response to their queries and provide it with greater certainty and legal security by offering the same response to all taxpayers who raise the same issue (unity of criteria). Likewise, the analysis of the questions asked allows us to quickly and easily identify the topics that raise the most doubts in order to be able to give them an immediate response of general scope.

The objective is the continuous improvement of taxpayer assistance services, in a simple, accessible and clear way, trying to facilitate compliance with their tax obligations.