The Tax Agency expects more than 19 million declarations in this Income Tax campaign. 85% of all returns will be made before the beginning of August. With an electronic ID card or a digital certificate, you can obtain the draft of the 09 Income Tax return within a maximum of 24 hours.

The Tax Agency plans to return 12.28 billion euros to 15.7 million taxpayers with Personal Income Tax (IRPF) returns in the Income Tax Campaign 09, as explained in a press conference by the general director of the State Agency for Tax Administration (AEAT), Luis Pedroche, who was accompanied by the director of Tax Management, María Dolores Bustamante. The number of refunds represents a decrease in amount of 4.5% compared to last year and a net result in favor of the taxpayer of 5.62 billion euros, since the declarations with a result to be paid will be 3.5 million for a total amount of 6.66 billion euros. The number of declarations with zero quota is estimated at 200,000. By type of declaration, individual declarations will fall by 0.07% to 14,750,000, while joint declarations will grow by 1.4% to 4,750,000, according to forecasts.

Last Monday, April 5, the deadline for modification and confirmation of already requested drafts and for requesting the draft in cases where they had not done so last year opened. Since that day, the Tax Agency has already sent 4 million drafts and tax data to taxpayers, and has estimated another 13.7 million drafts and tax data that are pending delivery. 

The Income Tax Campaign to file Income Tax returns will begin on Monday, May 3 and end on Wednesday, June 30. Of the 19.5 million tax returns planned, 0.3% more than the previous year, 80% will be refunded. The Tax Agency is committed to having processed 85% of the refunds before the beginning of August. The refund process will begin on April 15 for those who have confirmed their Income Tax Return 09 draft.

ELECTRONIC ID

The main new feature of the Income Tax 09 campaign is the possibility of obtaining the draft and tax data directly by the taxpayer within a maximum period of 24 hours through the Tax Agency website: sede.agenciatributaria.gob.es by using an electronic ID or digital certificate.

With the electronic DNI, or digital certificate, the taxpayer can access the Income Tax Return 09 help service on the Internet and obtain their draft immediately, if it has already been calculated, or within a maximum of 24 hours. To access this service with the electronic DNI, citizens need a device with a card reader and must remember their PIN. For more information on how to use the electronic DNI, you can visit the website www.usatudni.es.  

DRAFT INCOME TAX RETURN AND TAX DATA

In the Income Tax 09 campaign, the Tax Agency expects to issue 21.9 million drafts and tax data, 1.3 million more than the previous year. Most of them will have been mailed out over the next six weeks.

When the taxpayer requests the draft, the Tax Agency analyses their circumstances and, if they meet the conditions established by law, sends the draft by mail to the taxpayer's home address, unless the taxpayer requested it online, in which case they must access it via computer. If you are not eligible to receive a draft tax return for the type of income you receive, the Tax Agency will always send you the tax data to help you prepare your tax 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 complete and up-to-date information on the taxpayer's circumstances. This year, the letters accompanying the draft once again provide information on some of the data that may not be included in it, so that taxpayers can take this into account when reviewing it. It is necessary to review it in particular: if income has been received due to being affected by a Layoff Plan, in matters related to housing (cadastral reference, acquisition, rental, ownership and housing account) and in relation to personal and family circumstances.

MAIN NEW FEATURES OF THE INCOME TAX CAMPAIGN

In Income Tax 09, the amount exempt from taxation is raised from 20 to 45 days per year worked, with a maximum of 42 monthly payments, for income from compensation for Employment Regulation Files approved after March 8, 2009, as well as for dismissals caused by objective reasons after this same date.

Among other new features for entrepreneurs and professionals, a 20% reduction in positive net income from job creation or maintenance is established, regardless of the method of determining the income or objective estimation.

The deduction of 400 euros per year on the total net tax amount is maintained in Income 09, since its elimination, included in the General Budget Law for 2010, will be settled next year 2011.
Finally, Income Tax 09 establishes differentiated regional scales approved by the autonomous communities of Madrid, La Rioja, Murcia and the Valencian Community. In addition, the declaration form will include a new section which, for information purposes, will allow the taxpayer to know the amount of the 2009 personal income tax corresponding to the autonomous community of residence of the taxpayer.

NEW PADRE PROGRAM

The traditional PADRE program to help prepare Income Tax returns has been renovated to adapt it to new technologies and the demands of Electronic Administration, such as free access from any platform or operating system. It will now allow the automatic download of personal and tax data of all members of the family unit as well as the incorporation of data from the individual mode.

The new PADRE programme will provide a similar service in a more accessible and user-friendly environment for all citizens who wish to use it.

ASSISTANCE AND INFORMATION SERVICES

The assistance and information services that the Tax Agency offers to the taxpayer during the Income Tax Campaign are provided through the following channels:

Internet ( headquarters.agenciatributaria.gob.es ): without the need for an electronic signature certificate, you can also request, modify and confirm the draft of the IRPF (you must use the reference number provided in the letter or by SMS); make an appointment, cancel or change it, and download the PADRE program. With an electronic ID or digital certificate, you can also electronically file your income tax return and make the payment if the result is due for payment.

Telephone: 

• Automatic service 901 12 12 24. Request for draft, confirmation of drafts to be returned, request for appointment for confirmation of drafts in office from April 5, from May 3 for the preparation of IRPF09 declarations.
• With operator: - 901 200 345: Request, modification and confirmation of draft. 
  - 901 22 33 44: Request for an appointment to receive personalized attention at the Administration offices. This service will be provided from April 15 for the modification and confirmation of the draft and from May 3 for the preparation of IRPF09 declarations, which can be submitted from that date.
• Tax Information 901 33 55 33: Resolution of tax doubts.

 

SMS: send the following message to 7743: Income Tax Campaign (space) Reference number of draft tax return form (space) NIF Only for drafts with results to be returned. ( Attention: the number to send SMS has changed compared to the previous year )

Alerts to mobile phones : Taxpayers can subscribe to a mobile alert service that will inform them about the issuance of the Income Tax draft or the refund in the next year's Income Tax Campaign. To do this, simply include your mobile phone number and tick the box provided for this purpose in your personal income tax return. 

OBLIGATION TO DECLARE

Anyone who earns income that exceeds the following limits or is different from those indicated below is required to declare:

• Gross earnings from work: 22,000 gross 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 1) if the work income comes from several payers and the sum received from the second and remaining payers together exceeds 1,500 euros per year; 2) if the payer is not obliged to withhold; 3) if it is a matter of spousal alimony or alimony annuities - unless they come from the parents by court decision.
• Gross income from movable capital and capital gains subject to withholding or payment on account exceeding 1,600 euros per year in total.
• Imputed real estate income derived from more than one unrented urban property other than the habitual residence, income from Treasury Bills and subsidies for the acquisition of officially protected housing or assessed price exceeding 1,000 euros per year in total.