The Tax Agency reminds that the draft must be reviewed. Once reviewed, it can be modified and confirmed through: Internet (www.agenciatributaria.es), Automatic telephone service -confirmation only- (901 12 12 24), SMS -confirmation only- (5025), telephone (901 200 345), ATMs and bank branches. The Tax Agency has received 15.6 million draft tax applications as of March 30. The first returns will begin to be made on April 16.

March 31, 2009. Tomorrow, Wednesday, April 1, is the deadline to confirm the draft Income Tax Return that the State Tax Administration Agency (AEAT) is already sending to taxpayers who have requested it. Up until 30 March, the Tax Agency has received 15,631,609 requests for pre-populated income tax returns, up by 9.9% year on year. 2.5 million drafts have already been sent.

Once the taxpayer receives the draft return, they should check it. Where applicable, you can complete or rectify it before confirming. Confirmation of the draft involves filing the Personal Income Tax (IRPF) declaration. The deadline for confirming the draft ends on June 30 (last day of the Income Tax Campaign), unless the result is to be paid and the payment is domiciled, in which case, the deadline ends on June 23.

The first refunds for confirmed income tax drafts which entitle the taxpayer to a refund will start from 16 April.

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. Requesters must bear in mind that the details included are obtained from information provided by third parties (employers, institutions, etc.).

Once the draft is received, it needs to be reviewed. This year, the letters accompanying the draft returns sent out outline some of the items that might not be included in the draft, so that the taxpayer can take this into account when checking the draft. The most common ones may be: union fees, personal and family circumstances and matters relating to the home (land register reference, acquisition, rental and home savings account).

How to modify or rectify the Income tax draft

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

• By Internet: headquarters.agenciatributaria.gob.es
• By phone (901 200 345)
• In person at Tax Agency offices
• In collaborating entities

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 named as “ 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 has to be the taxpayer who decides whether that loan is intended for the acquisition of the habitual 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.

Having had a disabled child born or adopted in 2008. In this case, the taxpayer must provide the descendant's details (date of birth, NIF, relationship, etc.) so that they can be taken 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 case the taxpayer has been the beneficiary of public subsidies in 2008, they must indicate the destination of the subsidiary. Specifically, if it has been used to purchase their main residence.

Draft confirmation

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. Direct debit means that you can file your income tax return or confirm your draft income tax return any day, but the payment will not be made until June 30, the last day of the Income Tax Campaign. Direct debit does not prevent you from continuing to split the tax payment into two instalments (the second instalment 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 in the letter that accompanies the draft) and the receipt number (it is the one that appears in the payment or refund 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 STATEMENT

WAYS TO CONFIRM		Type of eraser that can be used this way
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 declaration, a space and the spouse's NIF are added.	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 paid (only if payment is made by direct debit)
By electronic banking and telephone banking		To return and to enter (without domicile)
At ATMs	Of the financial institutions that provide this service	To return and to enter (without domicile)
In the offices of the collaborating financial institutions		To return and to enter (without domicile)
In person, at the offices of the Tax Agency or at those authorized by the Autonomous Communities		To return and to enter (by direct debit)

Statistics income tax applications

			Data 2008 to: 03/30/2009
			Data 2007 to: 31/03/2008
	Total Requests	Total Requests	Variation
	2007 Income Tax	Personal Income Tax 2008	Applications 07/08
ANDALUSIA, Ceuta and Melilla	2,468,311	2,692,598	9.09
ARAGON	575.769	609.718	5.90
ASTURIAS	418.228	452.816	8.27
BALEARIC ISLANDS	317.938	358,314	12.70
CANARY ISLANDS	544,367	622.137	14.29
CANTABRIA	207.437	227.208	9.53
CASTILLA-LA MANCHA	711.382	779.311	9.55
CASTILLA Y LEON	1,014,720	1,091,146	7.53
CATALONIA	2,266,576	2,534,999	11.84
EXTREMADURA	386.908	411.363	6.32
GALICIA	896.860	992.940	10.71
MADRID	2,235,402	2,458,820	9.99
MURCIA	442.125	484,551	9.60
NAVARRE	974	1.305	33.98
BASQUE COUNTRY	2.778	3.213	15.66
LA RIOJA	131,531	140.301	6.67
VALENCIA	1,597,676	1,770,564	10.82
NATIONAL TOTAL	14,218,982	15,631,304	9.93