In this way, the returns for the 2007 income campaign begin. The sooner the draft is confirmed, the sooner the refund can be received. There are multiple ways to confirm the draft: Internet (www.agenciatributaria.es), Automatic telephone service (901 12 12 24), SMS (5025), telephone (901 200 345), ATMs and bank offices. As of April 15, the Tax Agency has received 14,598,830 draft requests and more than 5 million have already been sent to taxpayers.

April 16, 2008. The Tax Agency has already returned 49.7 million euros to the first 95,523 taxpayers who confirmed the draft. In this way, the returns for the 2007 income campaign begin, the objective of which is to return 25% of the total number of returns at the end of May and 80% at the end of July.

The sooner the draft is confirmed, after reviewing it and, if necessary, having modified it, the sooner you can receive the refund to which you are entitled. To date, 14,598,830 drafts had been requested and 5,013,824 have already been sent to taxpayers. The Tax Agency expects that by mid-May almost all of the drafts and tax data requested up to that date will have been sent.

Returns until April 15 by Autonomous Communities

	In thousands of euros		04-15-2008
	SPECIAL DELEGATIONS	No. of Returns Issued	Imp. Returns Issued
	ANDALUSIA	10,386	3,445
	ARAGON	3,954	2014
	ASTURIAS	4,236	1911
	BALEARIC ISLANDS	1,388	886
	CANARY ISLANDS	3,649	1,888
	CANTABRIA	1943	962
	CASTILLA-LA MANCHA	3,192	1,671
	CASTILLA Y LEON	6,397	3,218
	CATALONIA	17,118	10,345
	EXTREMADURA	4,102	1,185
	GALICIA	3,879	801
	MADRID	22,181	14,922
	MURCIA	1,093	653
	NAVARRE	3	3
	BASQUE COUNTRY	3	2
	LA RIOJA	605	315
	VALENCIA	11,394	5,558
	NATIONAL TOTAL	95,523	49,780

To confirm the draft

The taxpayer, after reviewing the draft, can complete it or rectify it before confirming it. Confirmation of the draft involves the presentation of the Personal Income Tax (IRPF) declaration. The draft confirmation period ends on June 30 (last day of the Income Campaign), unless the result is to be deposited and the payment is direct debited, in which case, the period ends on June 23.

There are several ways to confirm the draft, depending on whether the result thereof is tax payable or receivable and if the payment is direct debited. Domiciliating the payment means that the Income Tax return can be submitted or the draft income tax confirmed any day, but that the payment will not be made effective until June 30, the last day of the Income Campaign. Direct debit does not prevent you from continuing to split the payment of the tax into two installments (the second installment is paid on November 5).

At the time of confirming the draft, the taxpayer will need some of the following information: the NIF, the current account number, the reference number of the draft (it appears on the letter that accompanies the draft) and the receipt number (it appears on the deposit or return document that accompanies the draft). To confirm the draft Income Tax return online, you do not need a digital signature, unless you wish to pay when confirming.

WAYS TO CONFIRM THE DRAFT INCOME

	WAYS TO CONFIRM		Type of eraser that can use this route
	By Internet	headquarters.agenciatributaria.gob.es	ALL, whether the result is to be returned or entered.
	By phone (VRU) Automatic service	901 12 12 24 24 hours	Refund
	By SMS	By message to 5025 Income (space) draft receipt number (space) NIF If the draft is a joint return, add a space and the spouse's NIF	Only drafts to return
	By telephone (operator)	901 200 345 From 9 a.m. to 9 p.m., Monday to Friday	To return and to be deposited (only if the payment is direct debited)
	Through electronic banking and telephone banking		To return and to enter (without domicile)
	At ATMs	Of the financial entities that provide this service	To return and to enter (without domicile)
	In the offices of collaborating financial entities		To return and to enter (without domicile)
	In person, in the offices of the Tax Agency or in those enabled by the Autonomous Communities		To return and to enter (by direct debit payment)

When the taxpayer requests the draft, the Tax Agency analyses the circumstances and, if the conditions established by law are met, it sends out the draft by post to the taxpayer's registered address, unless it was requested online using a user certificate, in which case access will be provided online. If the taxpayer is not eligible for a draft, the Tax Agency will send them the tax information sheet to help them draw up their tax return. The draft and tax details can be requested up until 23 June.

Once the draft is received, the taxpayer must review the data that appears in it and, if they agree, it is enough for them to confirm it so that their personal income tax return is submitted. If you consider that any data is missing and you want to complete the draft or modify any of the information that appears, you must do so before confirming the draft. Requesters must bear in mind that the details included are obtained from information provided by third parties (employers, institutions, etc.).

How to modify or rectify the Income draft

When the taxpayer wishes to modify the draft, they can do so through these means:

• By Internet
• By phone (901 200 345)
• In person at the offices of the Tax Agency and collaborating entities, making an appointment online or by calling 901 12 12 24 (24-hour automatic service from April 2 to June 29).

In order to facilitate the Income Tax return for the greatest possible number of taxpayers, the Tax Agency has extended the scope of taxpayers eligible to receive the draft and prepared a form that cannot be confirmed directly, rather that the taxpayer must insert specific details. To avoid any confusion, it appears called “Draft declaration pending rectification.” Once completed, this draft can be confirmed.

The main cases in which the draft cannot be confirmed directly are as follows:

• Draft containing a positive amount and no obligation to declare. The taxpayer is not obliged to file a tax return, but has requested the draft and an amount is payable. To prevent, by mistake, the draft from being confirmed and paid, the draft is sent but without the option of confirming.
• First year of a mortgage loan. In the first year, it must be the taxpayer who indicates whether the loan is for the acquisition of their principal residence. Furthermore, other expenses can be included for the acquisition of property that entitle the taxpayer to a deduction, such as the costs of processing the deeds.
• Having obtained income from minor professional activities. When the taxpayer has earned very limited income from a professional activity, it is very likely in these cases that benefits are linked to their employment relationship, for example, imparting courses or conferences; In this case, they are considered work income and as such should have been declared. However, the taxpayer is responsible for modifying this on the draft and informing their employer to avoid errors in subsequent years.
• For having a descendant born or adopted in 2007. In this case, it is necessary for the taxpayer to provide the descendant's data (date of birth, NIF, relationship...) to be able to take it into account in the calculations.
• As their descendants aged over 14 have no tax ID No. From this age, having a DNI (NIF) is mandatory. Furthermore, the NIF number is required to establish whether the descendant is obliged to file a tax return based on their income.
• Having obtained public subsidies. In the event that the taxpayer was a beneficiary of public subsidies in 2007, the taxpayer must state the destination of the same. Specifically, if it has been used to purchase their main residence.