Income Tax Campaign 2012

 

• The Tax Agency has already refunded 878 million euros, up 18% from the same period in last year's tax return campaign, to 1,255,000 payers of Income Tax
• More than 2,160,000 taxpayers have confirmed their pre-populated tax return forms, 330,000 more than in the first three weeks of the 2011 Income Tax return campaign
• The number of tax returns expected to be filed this year is 19.5 million, of which 14.9 million will be entitled to refunds with a total value of 10.665 billion euros

April 24, 2013.- The Tax Agency has already returned more than 878 million euros after three weeks of a telematic campaign for the Personal Income Tax corresponding to 2012 (IRPF 2012), 18.6% more than in the same period last year. As of yesterday, the number of refunds paid out was up 21.9%, at over 1,255,000. Starting today the tax return campaign has been ratcheted up with the new possibility of online filing, available to taxpayers who opt to file electronically rather than using the traditional pre-populated tax return form, or who cannot use said form due to the nature of their income.

This means that to the over 2,160,000 pre-populated returns already confirmed (up 330,000 compared to the first three weeks of last year's campaign), tax returns filed online will now be added. These returns are filed by taxpayers who, for example, carry out business activities or earn rental income or capital gains not subject to tax withholdings, amongst other scenarios that preclude use of the pre-populated Income Tax return form.

For such taxpayers, online filing of returns with the aid of the PADRE software program was enabled early in this year's campaign. It has been available since the 10th of April. With this support, and taking advantage of the tax data provided by the Tax Agency, through the website sede.agenciatributaria.gob.es taxpayers can now prepare and present their Income Tax return. , something for which, until now, they had to wait until the month of May. By filing early online, taxpayers will be eligible to receive the first of the tax return refunds, which will begin on 6th May, ten days earlier than last year.

It is expected that this campaign will have 19,525,000 declarations, of which 14,935,000 will give the right to a refund, for a total amount of 10,665 million euros, and 4,100,000 declarations will come out with results to be deposited, for an amount of 6,525 million of euros.

The electronic campaign is stepped up

The rise in confirmations of pre-populated tax returns and refunds paid to date is due to use of electronic filing, as well as the increase in taxpayers using the pre-populated tax return. This number now stands at over 1.5 million taxpayers who, due to the specific nature of their income, were not previously able to use the form.

These new potential users of the pre-populated tax return include taxpayers with losses arising from investment funds, recipients of subsidies not aimed at economic activities and taxpayers with a maximum of eight unlet properties (not including the principal residence, one storage room and two parking spaces). Online confirmation of the pre-populated tax return form speeds up the refund process and saves taxpayers having to travel to one of the specific points set up by the Tax Agency and participating organisations.

This increase in online filing of pre-populated tax returns for both tax returns entitled to a refund and those requiring payment, up 24% from the same time in last year's tax campaign, is accompanied by an increase in requests for reference numbers that will allow taxpayers to obtain their pre-populated tax return forms and tax information quickly via the REN0 system. As of 23rd April, over 5.7 million requests for this service have already been processed. Said service allows taxpayers to carry out operations without a digital certificate and without waiting to receive the pre-populated tax return and tax information by post. In last year's campaign 12.6 million citizens used the service. This was nearly double the number that had used it the previous year. This year the number of requests is expected to reach 15 million.

Pre-populated tax return forms may be obtained online immediately using the REN0 service: the Tax ID Number and first surname of the taxpayer will be requested, in addition to the value that appears in Box 620 of the taxpayer's 2011 tax return and a mobile telephone number to which an SMS containing the reference number will be sent. For non-filers in the previous year and new filers, instead of box 620, the code of a bank account owned by the taxpayer will be requested.

Individual assistance at Tax Agency offices will be available from 13th May, although starting from 6th May returns may be filed at Tax Agency offices, specific points set up by the Autonomous Regions and at participating organisations. The last day of the 2012 Income Tax campaign is 1st July.

Taxpayers who are not obliged to file a tax return

- The same regulations are maintained as the previous year regarding those required to submit the personal income tax return. In general terms, taxpayers with income exclusively from work up to an amount of 22,000 euros per year are not obligated.

The limit for not declaring is reduced to 11,200 euros if the income comes from more than one payer (with exceptions), and also when compensatory pensions from the spouse or non-exempt annuities for alimony are received, when the payer is not obliged to withhold and when The returns are subject to a fixed withholding rate.

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

• Dividends, interest and capital gains subject to tax withholding, up to a combined limit of 1,600 euros.
• Imputed real estate income, full income from movable capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected or appraised-price housing, with a joint limit of 1,000 euros.

- Like last year, taxpayers will not be obligated who have income from wages, capital and financial activities, as well as capital gains, with a joint limit of €1,000, along with equity losses less than €500.

How and when to modify the pre-populated Income Tax return form

The draft declaration should always be checked carefully as the Tax Agency might not have had all the relevant information when it was prepared and any such information has to be added by the taxpayer.

Details such as the following should be checked carefully:

- Properties and their cadastral references
- Personal and family circumstances (if they changed in 2012)
- Contributions to pension plans
- Union dues contributions
- Subsidy receipts
- Maternity deduction
- Investment deduction in habitual residence
- Deduction for renting a habitual residence
- Deduction for contributions to the housing account
- Deductions autonomous

With the aim of self- for the taxpayer, a total of 14 explanatory videos that show how to modify the Income draft in the most common cases.

If a taxpayer wishes to modify the pre-populated tax return, he or she can do so:

- online: headquarters.agenciatributaria.gob.es

- over the phone: 901 200 345 (Monday to Friday between 9am and 9pm)

- 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)

- through partner entities

Confirmation of the draft

There are several ways to confirm the draft, depending on whether the result is to be returned or deposited, and whether the payment is direct debited or not. If you pay by direct debit you can present the declaration for Personal Income Tax or confirm the draft any day, until 26 June. Payment will not be made until 1 July, the last day of the campaign. Direct debit does not prevent the payment from being split into two installments (the second, November 5).

- Non-face-to-face routes (without traveling to offices) , until July 1 (June 26 if payment is direct debited, charged on July 1):

CONFIRMATION WAYS	Cases in which you can use this method
Online headquarters.agenciatributaria.gob.es	ALL
By telephone (VRU automatic service) 901 12 12 24 (24 hr)	Refund
By SMS, to 217223 Renta(space)reference number of pre-populated tax return form (space) NIF (Personal Tax ID) (If the tax return is filed jointly, add on: (space) NIF (Personal Tax ID) of spouse	Refund
By telephone (operator) 901 200 345 (M-F, from 9am to 9pm)	Payment (by direct debit) or refund
Through electronic and telephone banking	Refunds and payments required (other than by Direct Debit)
At ATMs of certain entities	Refunds and payments required (other than by Direct Debit)

- In-person routes , from May 6 to July 1 (June 26 if payment is direct debited, charged on July 1):

 

CONFIRMATION WAYS	Cases in which you can use this method
In the offices of the collaborating financial institutions	Refunds and payments required (other than by Direct Debit)
In the offices of the AEAT or CCAA	Payment (by direct debit) or refund

Wealth Tax Declaration

In the current campaign the Wealth Tax declaration is still obligatory for taxpayers who are required to pay tax (after the relevant deductions and allowances have been applied) and for those who are not required to pay tax, but have property and rights whose value is greater than two million euros.

By state regulation, the minimum exempt is 700,000 euros and the habitual residence is also exempt up to 300,000 euros, although both limits may vary, according to 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 filing deadline is 1st July (or 26th June if payment is to be made by Direct Debit, although in such cases returns can be filed until 1st July with the reference number of the pre-populated tax return provided that the taxpayer has obtained a payment receipt from the bank beforehand).

Main information and assistance services

- Internet. headquarters.agenciatributaria.gob.es
(offers information and procedures without schedules).

- Assistance Telephone: 901 200 345
(to manage the draft; from 9 a.m. to 9 p.m., Monday to Friday).

- Personal Income Tax information line: 901 33 55 33
(to resolve doubts; from 9 a.m. to 7 p.m., Monday to Friday).

Campaign progress by offices

(2011 Income Tax Data: 01 May 2012. 2012 Income Tax Data: 23 April 2013)

REFUNDS PAID OUT

PROVINCIAL	Dev. paid personal income tax 2011		Dev. paid 2012 PIT		VARIATION 2011/2012 (%)
	Number	Cost	Number	Cost	Number	Cost
ALMERIA	14,962	9,357	19,643	11,770	31.29%	25.79%
CADIZ	34,812	28,701	43,050	34,836	23.66%	21.38%
CORDOBA	16,551	10,658	21,626	13,295	30.66%	24.74%
GRANADA	18,693	13,400	22,921	15,848	22.62%	18.26%
HUELVA	13,129	9,050	16,195	10,836	23.35%	19.73%
JAEN	12,279	7,562	15,547	9,252	26.61%	22.35%
MALAGA	36,318	27,155	43,866	32,192	20.78%	18.55%
SEVILLA	55,727	40,504	62,884	44,101	12.84%	8.88%
JEREZ	10,625	7,630	12,355	8,514	16.28%	11.59%
CEUTA	2,068	1,503	2,619	1,892	26.64%	25.87%
MELILLA	1926	1,487	2,125	1,632	10.33%	9.76%
ANDALUSIA	217,090	157,008	262,831	184,169	21.07%	17.30%
HUESCA	3,380	2,190	4,531	2,853	34.05%	30.26%
TERUEL	1,558	0.991	2,268	1,338	45.57%	34.92%
ZARAGOZA	22,781	16,078	29,605	20,103	29.95%	25.04%
ARAGON	27,719	19,260	36,404	24,294	31.33%	26.14%
OVIEDO	19,697	14,828	24,725	19,263	25.53%	29.91%
GIJON	8,885	6,530	12,076	8,713	35.91%	33.44%
ASTURIAS	28,582	21,358	36,801	27,976	28.76%	30.99%
BALEARIC ISLANDS	19,502	13,521	22,091	14,521	13.28%	7.40%
BALEARIC ISLANDS	19,502	13,521	22,091	14,521	13.28%	7.40%
LAS PALMAS	28,345	17,737	33,504	21,190	18.20%	19.47%
ST CRUZ OF TENERIFE	24,988	15,815	28,362	17,735	13.50%	12.14%
CANARY ISLANDS	53,333	33,552	61,866	38,925	16.00%	16.02%
CANTABRIA	14,013	10,135	17,862	12,730	27.47%	25.60%
CANTABRIA	14,013	10,135	17,862	12,730	27.47%	25.60%
ALBACETE	7,002	4,761	8,364	5,473	19.45%	14.94%
CIUDAD REAL	10,587	7,560	13,243	8,973	25.09%	18.69%
CUENCA	2,701	1,731	3,369	2,133	24.73%	23.24%
GUADALAJARA	7,065	5,752	8,523	6,590	20.64%	14.57%
TOLEDO	16,277	11,824	19,214	13,607	18.04%	15.08%
C. -LA MANCHA	43,632	31,628	52,713	36,776	20.81%	16.28%
AVILA	2,420	1,473	3,769	2,277	55.74%	54.51%
BURGOS	6,580	4,890	9,052	6,302	37.57%	28.89%
LEON	9,900	6,525	14,151	9,318	42.94%	42.80%
PALENCIA	3,335	2,147	4,491	2,695	34.66%	25.54%
SALAMANCA	7,810	4,978	10,622	6,483	36.01%	30.23%
SEGOVIA	2,779	1,841	2,984	1,889	7.38%	2.60%
SORIA	1,331	0.833	1,993	1,136	49.74%	36.35%
VALLADOLID	15,384	11,407	18,876	13,573	22.70%	18.99%
ZAMORA	2,743	1,663	4,004	2,330	45.97%	40.16%
C. AND LEON	52,282	35,757	69,942	46,002	33.78%	28.65%
BARCELONA	125,070	95,416	162,123	121,354	29.63%	27.18%
GIRONA	10,594	7,045	15,062	9,632	42.17%	36.73%
LLEIDA	5,886	3,743	8,364	5,108	42.10%	36.48%
TARRAGONA	14,441	10,461	19,639	14,097	35.99%	34.76%
CATALONIA	155,991	116,665	205,188	150,192	31.54%	28.74%
BADAJOZ	14,955	8,715	17,875	10,096	19.53%	15.85%
CACERES	7,900	4,534	9,582	5,307	21.29%	17.04%
EXTREMADURA	22,855	13,250	27,457	15.404	20.14%	16.26%
LA CORUÑA	23,969	15,669	29,145	19,105	21.59%	21.93%
LUGO	4,871	2,570	6,400	3,334	31.39%	29.71%
OURENSE	5,039	2,670	6,276	3,398	24.55%	27.27%
PONTEVEDRA	9,328	5,765	12,285	7,566	31.70%	31.25%
VIGO	8,294	5,592	10,548	7,040	27.18%	25.91%
GALICIA	51,501	32,266	64,654	40,444	25.54%	25.34%
MADRID	206,617	167,007	238,403	186,447	15.38%	11.64%
MADRID	206,617	167,007	238,403	186,447	15.38%	11.64%
MURCIA	21,294	14,446	28,579	18,587	34.21%	28.67%
CARTAGENA	9,086	6,717	12,373	8,816	36.18%	31.26%
MURCIA	30,380	21,163	40,952	27,404	34.80%	29.49%
NAVARRE	62	0.037	61	0.026	-1.61%	-28.85%
NAVARRE	62	0.037	61	0.026	-1.61%	-28.85%
ALAVA	29	0.016	38	0.016	31.03%	1.25%
GUIPUZCOA	48	0.015	36	0.015	-25.00%	-0.34%
VIZCAYA	59	0.025	74	0.039	25.42%	53.00%
BASQUE COUNTRY	136	0.056	148	0.069	8.82%	24.07%
LA RIOJA	5,714	3,927	7,368	4,977	28.95%	26.72%
LA RIOJA	5,714	3,927	7,368	4,977	28.95%	26.72%
ALICANTE	33,963	21,421	37,809	22,910	11.32%	6.95%
CASTELLON	10,043	6,151	11,900	7,139	18.49%	16.08%
VALENCIA	56,239	36,383	61,172	38,231	8.77%	5.08%
VALENCIAN COMMUNITY	100,245	63,954	110,881	68,281	10.61%	6.77%
NATIONAL TOTAL	1,029,654	740,543	1,255,622	878,636	21.95%	18.65%
Amounts in millions of euros.

 

CONFIRMED PRE-POPULATED TAX RETURNS
PROVINCIAL	Confirmed Pre-Populated 2011 Income Tax returns	Confirmed draft returns Personal income tax 2012	VARIATION 2011/2012 (%)
ALMERIA	25,830	32,997	27.75%
CADIZ	59,666	70,450	18.07%
CORDOBA	27,934	34,473	23.41%
GRANADA	33,025	38,054	15.23%
HUELVA	22,215	26,889	21.04%
JAEN	20,054	24,371	21.53%
MALAGA	62,750	73,945	17.84%
SEVILLA	96,258	107,500	11.68%
JEREZ	16,790	19,252	14.66%
CEUTA	3,698	4,693	26.91%
MELILLA	3,274	3,752	14.60%
ANDALUSIA	371,494	436,376	17.47%
HUESCA	5,845	7,620	30.37%
TERUEL	2,929	4,062	38.68%
ZARAGOZA	42,252	52,748	24.84%
ARAGON	51,026	64,430	26.27%
OVIEDO	34,936	42,722	22.29%
GIJON	15,461	20,244	30.94%
ASTURIAS	50,397	62,966	24.94%
BALEARIC ISLANDS	35,876	40,188	12.02%
BALEARIC ISLANDS	35,876	40,188	12.02%
LAS PALMAS	51,661	60,432	16.98%
ST CRUZ OF TENERIFE	44,035	50,041	13.64%
CANARY ISLANDS	95,696	110,473	15.44%
CANTABRIA	25,061	30,616	22.17%
CANTABRIA	25,061	30,616	22.17%
ALBACETE	12,834	15,085	17.54%
CIUDAD REAL	17,842	21,522	20.63%
CUENCA	4,831	5,657	17.10%
GUADALAJARA	13,997	15,732	12.40%
TOLEDO	28,448	32,643	14.75%
CASTILLA-LA MANCHA	77,952	90,639	16.28%
AVILA	4,661	6,414	37.61%
BURGOS	12,893	16,931	31.32%
LEON	17,961	24,724	37.65%
PALENCIA	6,123	7,929	29.50%
SALAMANCA	13,448	17,247	28.25%
SEGOVIA	4,954	5,552	12.07%
SORIA	2,431	3,593	47.80%
VALLADOLID	27,905	32,552	16.65%
ZAMORA	4,638	6,507	40.30%
CASTILLA Y LEON	95,014	121,449	27.82%
BARCELONA	226,817	280,509	23.67%
GIRONA	18,988	25,678	35.23%
LLEIDA	10,170	13,699	34.70%
TARRAGONA	26,119	33,405	27.90%
CATALONIA	282,094	353,291	25.24%
BADAJOZ	24,212	28,336	17.03%
CACERES	13,770	16,046	16.53%
EXTREMADURA	37,982	44,382	16.85%
LA CORUÑA	41,115	48,885	18.90%
LUGO	8,162	10,502	28.67%
OURENSE	8,498	10,549	24.14%
PONTEVEDRA	15,599	19,642	25.92%
VIGO	14,843	18,082	21.82%
GALICIA	88,217	107,660	22.04%
MADRID	373,243	425,549	14.01%
MADRID	373,243	425,549	14.01%
MURCIA	38,697	49,460	27.81%
CARTAGENA	16,115	20,911	29.76%
MURCIA	54,812	70,371	28.39%
NAVARRE	120	109	-9.17%
NAVARRE	120	109	-9.17%
ALAVA	54	66	22.22%
GUIPUZCOA	82	66	-19.51%
VIZCAYA	127	127	0.00%
BASQUE COUNTRY	263	259	-1.52%
LA RIOJA	10,582	13,048	23.30%
LA RIOJA	10,582	13,048	23.30%
ALICANTE	57,702	62,655	8.58%
CASTELLON	17,486	20,621	17.93%
VALENCIA	100,015	107,925	7.91%
VALENCIAN COMMUNITY	175,203	191,201	9.13%
NATIONAL TOTAL	1,825,032	2,163,007	18.52%