The deadline to submit income tax returns begins on May 4 and ends on June 30.

April 29, 2009 . The Tax Agency plans to return 12,650 million euros to 15.2 million taxpayers with Personal Income Tax (IRPF) declarations in this Income Campaign, as explained in a press conference by the president of the State Tax Agency. Tax Administration (AEAT), Carlos Ocaña, and its general director, Luis Pedroche. This figure represents an increase in amount of 5.9% compared to last year and a net result in favor of the taxpayer of 5,550 million euros, since the declarations with results to be entered will be 3.7 million for a total amount of 7,100 million of euros. Declarations with zero quota are estimated at 175,000.

The deadline to submit Income Tax returns begins on Monday, May 4 and ends on Tuesday, June 30. Of the 19 million planned declarations, 1.6% more than the previous year, 80% will be returned. The commitment of the Tax Agency is to have made 85% of the refunds before the beginning of August.

By type of declaration, individual declarations will grow by 2% and will stand at 14,325,000, while joint declarations will grow by 0.4% to reach 4,750,000, according to forecasts.

NEWS FROM THE INCOME CAMPAIGN

The main novelty is the effective elimination of the Wealth Tax, which in the 2007 Income campaign affected 985,000 taxpayers who this year are no longer required to declare it.

The other significant novelty is the application of the deduction of 400 euros, which many taxpayers have already been able to deduct in advance through the reduction of their withholdings or installment payments.

Taxpayers who have not been able to apply this deduction in advance have the right to do so for an amount of up to 400 euros, the limit of which will be the taxation actually borne by the reduced net income from work and economic activities up to the aforementioned amount. It is estimated that, in total, around 16 million taxpayers will benefit from this deduction.

It is also worth noting the new deduction for renting a habitual residence for taxpayers with a tax base of less than 24,020 euros. Another novelty is the extension of the four-year period until December 31, 2010 to materialize the balance of the housing accounts in a purchase of a primary residence and to be able to maintain the right to deduction. On the other hand, the period of two years has also been extended until December 31, 2010 to transfer the habitual residence for the purposes of the reinvestment exemption, when a new home had previously been acquired.

INCREASE THE USE OF INCOME ASSISTANCE SERVICES

It is worth highlighting the generalization of the main Income assistance services: the draft and the online presentation.

In this campaign, the forecast is that more than 17 million taxpayers will request the draft, which includes practically all of those who have the obligation to declare, and many who do not have it, in addition to taxpayers who can later choose to a joint statement. As of April 28, 16.3 million drafts had already been requested.

Call centers can receive 180,000 calls daily, and making an appointment is the most common method to go to the enabled rental platforms. It is estimated that around a third of returns will be filed online.

DRAFT INCOME AND TAX DATA

When the taxpayer requests the draft, the Tax Agency analyzes his circumstances and, if he meets the conditions established by law, sends the draft by mail to the taxpayer's address, except if he requested it online with a user certificate, in which case he will access the himself through the computer. In the event that the draft does not apply to you, the Tax Agency will always send you the tax data to help you prepare your return. The draft and tax details can be requested up until 23 June.

The Tax Agency generates the draft with the information available at the time of preparation, which comes from third parties (payers, entities...) and the taxpayer themselves. Once the draft is received, it is necessary to review it because the Tax Agency does not always have all the complete information on the taxpayer's circumstances. This year, the letters accompanying the draft have informed about some of the data that may not be included in it so that the taxpayer can take it into account when reviewing it. The most common are: union dues, personal and family circumstances and issues related to housing (cadastral reference, acquisition, rental and housing account).

As of April 28, 1,650,386 drafts had been confirmed, 600,000 more than on the same date last year, which represents an increase of 59.6%. The most used way to confirm the draft in this Income Campaign is the Internet, with 43% of the total.

RETURNS TO IRPF DECLARANTS

Refunds to personal income tax filers began on April 16 for those who had confirmed their draft income tax. To date, with data as of April 28, the Tax Agency has made 765,057 refunds for an amount of 525.2 million euros, which represents an increase of 88.8% in amount and 56.8% in number with compared to the same dates last year.

ASSISTANCE AND INFORMATION SERVICES

During the Tax Return Campaign, the Tax Agency offers taxpayers assistance and information through the following channels:

Internet ( headquarters.agenciatributaria.gob.es ): without the need for an electronic signature certificate, you can request, modify and confirm the Personal Income Tax draft tax return; make an appointment, cancel and change it and download the PADRE program. With an electronic signature certificate, the Income Tax return can be submitted electronically and payment can be made if the result is to be deposited.

Telephone :

• Automatic service 901 12 12 24. Request for a draft, confirmation of drafts to be returned, request for an appointment.
• With operator:
  • 901 200 345: Request, rectification and confirmation of draft.
  • 901 22 33 44: Request appointment.
• Tax Information
  901 33 55 33: Resolution of tax doubts

SMS : send the following message to 5025: Income (space) Draft receipt number (space) NIF . Only for drafts with results to be returned.

Mobile alerts : Filers can subscribe to a mobile alert service by which they will be informed about the issuance of the Income draft or the refund in next year's Income Campaign. To do this, all you have to do is include your mobile phone number and check the box provided for this in the personal income tax return.

OBLIGATION TO FILE

Anyone who obtains income that exceeds the following limits or is different from those indicated below is obliged to file a tax return:

• Full work performance: 22,000 gross euros per year when they come from a single payer or when they come from several payers, provided that the amount received from the second and remaining payers, in order of amount, does not exceed 1,500 euros per year .
• The limit is 11,200 euros per year if it comes from several payers and the sum received from the second and other payers together exceeds 1,500 euros per year; 2) if the payer is not required to withhold; 3. in the case of spousal maintenance payments or maintenance annuities - unless they are paid by the parents by a court decision.
• Full income from movable capital and capital gains subject to withholding or deposit on account exceeding 1,600 euros per year as a whole.

Imputed real estate income derived from more than one non-leased urban property other than the habitual residence, income from Treasury Bills and subsidies for the acquisition of officially protected housing or appraised price exceeding 1,000 euros per year together.