The REN0 system for the rapid obtaining, review, modification and confirmation of the Income Tax draft is being extended to more groups and will allow refunds to begin on April 12

 Starting today, the Tax Agency is opening the period for electronically processing the draft declaration of Personal Income Tax for 2011 (IRPF 2011). This year, more than 22 million tax returns and data will be made available to citizens to facilitate their tax returns and it is estimated that more than 8 million taxpayers will use the REN0 system to quickly obtain the tax return and data. Last year, in its first year of application, 6.5 million citizens used the service.

This campaign is expected to result in 19.1 million returns, of which 14.6 million will be eligible for a refund, for a total amount of 10.955 billion euros. Refunds will begin to be processed on April 12. At the same time, it is estimated that just over 4 million tax returns will result in a taxable amount of 6.308 billion euros.

Customer service in offices, administrations and tax platforms will start on May 3 and the last day of the 2011 Tax Return campaign will be July 2, but online and telephone service begins today.

This year there are three main new features in the Income Tax campaign: the improvement and simplification of the REN0 service for the express obtaining of the draft and tax data online, the complete renewal of the Income portal on the Agency's website ( sede.agenciatributaria.gob.es ) and the creation of a new Mobile Portal specifically for mobile phones at the address sede.agenciatributaria.gob.es .

REN0 service improvement

Starting today and throughout the campaign, the REN0 service will be active for the rapid obtaining of the draft and tax data without having to wait to receive it at home by mail and without needing to have an electronic certificate. To date, the Tax Agency has 19 million drafts and calculated tax data.

By accessing the REN0 service online, you can obtain the draft immediately: The taxpayer's NIF and first surname will be requested, as well as box 620 of the 2010 Income Tax Return and a mobile number to which an SMS will be sent with the reference number for the consultation, review, if applicable, modification and confirmation of the draft, which already implies the presentation of the declaration.

As a new feature, to access the REN0 service this year it will not be necessary to have previously requested the draft and both non-declarants in the previous year and new declarants will be able to take advantage of the service (in both cases, instead of box 620, the code of a bank account of which the taxpayer is the holder will be requested), as well as those heirs of a deceased taxpayer who must file a declaration on their behalf.

New Income Portal and Mobile Portal

 

At the same time, the Tax Agency has updated its Income portal for this campaign, providing it with specific icons that link directly to the most requested services, and including a document with frequently asked questions for taxpayers. The new Mobile Portal, specially designed for smartphones and tablets, also reproduces the accessibility advantages of the Income Tax portal. In both cases, the aim is to make filing your tax return online as easy as possible, which is the quickest and most convenient way to speed up the declaration and, where applicable, any refund that may be due.

 

Taxpayers who are not obliged to file a tax return

 

- Generally speaking, taxpayers with income exclusively from work up to an amount of 22,000 euros per year are not required to file a tax return.

The limit for not filing a tax return is reduced to 11,200 euros if the income comes from more than one payer (with some exceptions), and also when spousal pensions or non-exempt alimony payments are received, when the payer is not required to withhold and when the income is subject to a fixed withholding rate.

Both limits remain valid for not declaring if the taxpayer has, instead, or in addition, the following income:

• dividends, interest and capital gains subject to withholding with a joint limit of 1,600 euros.
• imputed real estate income, gross income from personal capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected or assessed-price housing, with a joint limit of 1,000 euros.

- Taxpayers with income from work, capital and economic activities, as well as capital gains, with a joint limit of 1,000 euros, together with capital losses of less than 500 euros, will also not be required to file a tax return.

Draft: Who and how?

Taxpayers who only have employment income, income from movable capital with withholding or payment on account, Treasury Bills, imputation of real estate income from a maximum of two properties, capital gains subject to withholding or payment on account and subsidies for the acquisition of a primary residence are eligible for the draft. The deduction for the purchase of a primary residence with a mortgage loan, the reduction for contributions to pension plans and the deduction for donations do not prevent you from receiving the draft.

The taxpayer has the entire campaign period to obtain the draft, from today until July 2. The quickest way to obtain it is online, at sede.agenciatributaria.gob.es

The draft needs to be reviewed

Once again this year, the Tax Agency wishes to remind the taxpayer of the convenience of reviewing the draft Income Tax return, given that, at the time of its preparation, the Agency may not have all the taxpayer's data that are relevant to the Income Tax return, data that the taxpayer may need to include in the draft.

Details such as the following should be checked carefully:

- properties and their cadastral references
- personal and family circumstances (if they changed in 2011)
- union dues contributions
- maternity deduction
- deductions for investment in primary residence and compensation for acquisition before 20 January 2006 (box 738).
- deduction for rent of habitual residence.
- deduction for improvement works on the habitual residence
- deduction for housing account
- regional deductions

 

How to modify the Income Tax draft?

When the taxpayer wishes to modify the draft, he/she can do so through the following means:

- by Internet: sede.agenciatributaria.gob.es
- by phone: 901 200 345
- at the offices of the Tax Agency or CCAA (by appointment, which can be requested online, or by calling 901 12 12 24 and 901 22 33 44)
- at collaborating entities

 

Confirmation of the draft

 

There are several ways to confirm the draft, depending on whether the result is to be returned or paid and whether or not the payment is domiciled. Direct debit means that you can file your tax return or confirm your draft any day until June 27, but payment will not be made until July 2, the last day of the Tax Return Campaign. Direct debit does not prevent the tax payment from being split into two instalments (the second instalment is paid on 5 November).

 

- Non-face-to-face methods (no need to go to offices), from April 10 to July 2 (June 27 if payment is made by direct debit, charged on July 2):

VIA: By internet
sede.agenciatributaria.gob.es
Type of draft that can be used this way: ALL, whether the result is to be returned or paid (with direct debit: does not require electronic signature).

VIA: By phone (VRU) Automatic service
901 12 12 24 (24 hours)
Type of draft that can be used this way: Refund

VIA: By SMS
Message to 217223:  Income (space) draft receipt number (space) NIF
If the draft is a joint declaration, add a (space) NIF of the spouse
Type of draft that can use this route: Refund

VIA: By phone (operator)
901 200 345 (from 9 a.m. to 9 p.m., Monday to Friday)
Type of draft that can be used this way: To be returned and paid (by direct debit)

VIA: By electronic banking and telephone banking
Type of draft that can be used this way: To be returned and paid in (without direct debit)

VIA: At ATMs of certain entities
Type of draft that can be used this way: To be returned and paid in (without direct debit)

- In-person routes, from May 3 to July 2 (June 27 if payment is made by direct debit, with charge on July 2):

VIA: At the offices of the collaborating financial institutions
Type of draft that can be used this way: To be returned and paid in (without direct debit)

VIA: At the offices of the Tax Agency or the Autonomous Communities
Type of draft that can be used this way: To be returned and paid (by direct debit)

The PADRE program is now available

All taxpayers who, due to their circumstances, are not entitled to a draft tax return, will be able to use their tax data to help them prepare their tax return. In addition, the PADRE program for assistance in preparing the tax return is now available on the Agency's website, and can be submitted starting May 3.

Wealth Tax Declaration

This campaign reinstates the obligation to declare the Wealth Tax for taxpayers with a taxable amount to pay (after applying the corresponding deductions and bonuses) and also for those without a taxable amount to pay, but who have assets and rights with a value greater than 2 million euros.

According to state regulations, the minimum exemption is set at 700,000 euros and the habitual residence is also exempt up to 300,000 euros, although both limits may vary, depending on the CCAA.

All taxpayers who are required to present a declaration for Wealth Tax must do so via the internet, using the reference number of their draft declaration or tax details, their electronic ID number, or a digital certificate. The deadline for submission begins on May 3 and runs until July 2 (until June 27 for direct debit payments).

Support and information services

- Internet. sede.agenciatributaria.gob.es
(offers information and procedures without timetables).
- Telephone Assistance: 901 200 345
(to manage the draft; (from 9 a.m. to 9 p.m., Monday to Friday).
- Telephone Rental Information: 901 33 55 33.
(to clear up doubts; (from 9 a.m. to 8 p.m., Monday to Friday).