Income Tax Campaign 2012

 

• More than one million taxpayers have already confirmed their personal income tax draft, 13.4% more than on the eighth day of the campaign last year.
• Starting tomorrow, the PADRE program will be available, with which the declaration can be submitted online starting April 24. 
• This year, 19.5 million declarations are expected, of which 14.9 million will be returned, for an amount of 10,665 million euros. 

April 9, 2012.- The Tax Agency has already agreed to the refund of 371.3 million euros after the first week of the Personal Income Tax telematic campaign corresponding to 2012 (IRPF 2012), 41% more than in the first eight days of last year's campaign. As of today, there are more than 456,300 refunds agreed upon, a figure 17.9% higher than that of the same non-face-to-face campaign period last year, which on this date had not yet started (the online and telephone personal income tax campaign 2011 began on April 10). In turn, more than 300,900 refunds have already been paid, 53.7% more than in the same period last year, for an amount of 253.9 million euros, 69.6% more.

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.

This year, more than 21 million tax drafts and data will be made available to citizens, including drafts intended for more than 1.5 million taxpayers who, due to the characteristics of their income, until now did not have the opportunity to present the declaration taking advantage of the proposal that the Agency has traditionally been preparing. 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.

More than a million confirmed drafts

As of April 9, there are already 1,006,000 drafts confirmed by taxpayers, 13.4% more than a year before, and 3.2 million requests for the reference number have been received and processed to quickly obtain the draft and fiscal data through the REN0 system, 29.1% more than last year in the same period.

In this campaign, it is expected that 15 million taxpayers will use this service, which allows procedures to be carried out without having to have an electronic certificate and without waiting to receive the drafts and tax data by mail. Last campaign, 12.6 million citizens used the service, practically doubling the figures from the previous year.

By accessing the REN0 service online, you can obtain the draft immediately: 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.

The PADRE program, available from tomorrow

In addition to the presentation of drafts, this year the possibility of submitting declarations online through the PADRE aid program is also being brought forward, which will be available tomorrow. With this support, and taking advantage of the tax data provided by the Tax Agency, taxpayers will be able to prepare and present their Income for the first time since April, on the 24th, and will begin to receive refunds linked to a declaration as of April 24. May 6th.

Along with the expansion of the draft profile, the growing use of the REN0 service and the increase in online presentations, personalized attention is maintained in offices, where the service will begin to be provided from May 13, although from the day On May 6, it will be possible to present the declarations in the Agency's offices, facilities arranged by the CCAA and collaborating entities. The last day of the 2012 Income Tax campaign is 1st July.

Evolution of returns and drafts

(data from the seventh day of the campaign: April 8 for personal income tax 2012 and April 16 for personal income tax 2011)

 

	CONFIRMED PRE-POPULATED TAX RETURNS Personal income tax 2011	CONFIRMED PRE-POPULATED TAX RETURNS Personal income tax 2012	VARIATION 2011/2012 (%)
	Number	Number	Number
NATIONAL TOTAL	752,862	860,610	14.31%
ANDALUSIA	160,735	186,769	16.20%
ARAGON	20,530	23,927	16.55%
ASTURIAS	20,960	25,390	21.14%
THE BALEARIC ISLANDS	14,761	15,596	5.66%
CANARY ISLANDS	38,315	43,984	14.80%
CANTABRIA	10,632	12,108	13.88%
CASTILLA-LA MANCHA	32,299	34,096	5.56%
CASTILLA Y LEON	37,387	44,713	19.60%
CATALONIA	116,929	145,773	24.67%
EXTREMADURA	15,100	16,887	11.83%
GALICIA	36,783	43,555	18.41%
MADRID	158,220	169,851	7.35%
MURCIA	19,880	24,727	24.38%
LA RIOJA	3,925	4,578	16.64%
VALENCIAN COMMUNITY	66,252	68,530	3.44%

  

	REFUNDS PAID OUT Personal income tax 2011		REFUNDS PAID OUT Personal income tax 2012		VARIATION 2011/2012 (%)
	Number	Amount in millions of euros	Number	Amount in millions of euros	Number	Cost
NATIONAL TOTAL	64,215	63,054	157,332	98,985	145.01%	56.99%
ANDALUSIA	15,204	15,601	35,119	22,555	130.99%	44.57%
ARAGON	1,676	1,569	4,429	2,609	164.26%	66.24%
ASTURIAS	1,746	1,688	4,775	3,117	173.48%	84.71%
THE BALEARIC ISLANDS	1,323	1,231	2,771	1,658	109.45%	34.65%
CANARY ISLANDS	3,293	2,898	6,818	4,063	107.05%	40.22%
CANTABRIA	850	0.856	2,292	1.434	169.65%	67.60%
CASTILLA-LA MANCHA	2,780	2,750	6,556	4,101	135.83%	49.12%
CASTILLA Y LEON	2,943	2,783	8,358	4,929	184.00%	77.13%
CATALONIA	8,990	8,756	25,128	16,329	179.51%	86.49%
EXTREMADURA	1,268	1,124	3,341	1,813	163.49%	61.33%
GALICIA	2,972	2,620	8,674	4,936	191.86%	88.35%
MADRID	13,610	14,131	31,521	21,201	131.60%	50.04%
MURCIA	1,573	1,650	3,914	2,485	148.82%	50.67%
LA RIOJA	285	0.251	858	0.505	201.05%	101.30%
VALENCIAN COMMUNITY	5,691	5,136	12,765	7,245	124.30%	41.07%

Taxpayers who are not obliged to file a tax return

- The same regulations are maintained as the previous year regarding those required to file 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.

- As in the previous year, taxpayers who have income from work, capital and economic activities, as well as capital gains, will not be obligated either, with the joint limit of 1,000 euros, along with capital losses of less than 500 euros.

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
- by phone: 901 200 345 (Monday to Friday between 9am and 9pm)
- in 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)
- in collaborating 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 clear up doubts; from 9 a.m. to 7 p.m., Monday to Friday).