2013 Income Tax campaign

 

• The new PADRE program will allow the joint download of all details of the family unit and will offer a summary of results with hyperlinks to streamline presentation
• Taxpayers will be able to use the 24-hour PIN as an alternative to the REN0 system to carry out Income Tax procedures.
• The use of electronic presentation will allow the first refunds to be paid on 3 April and declarations prepared with the PADRE program to be presented from 23 April
• In this year's campaign it is expected that 19.3 million tax returns will be filed, 14.6 million of which will be entitled to refunds totalling 10,725 million euros

 

April 1, 2014.- The Tax Agency today opens the period for electronically managing the draft declaration of Personal Income Tax for 2013 (IRPF 2013). The most important new development in this year's campaign will be the introduction of a new simplified PADRE program that will simplify the download of personal and tax information for the preparation and presentation of the declaration.

This year more than 21 million draft declarations and statements of tax information will be made available to the public.. It is expected that 19,325,000 tax returns will be filed. Of these 14,600,000 will entitle taxpayers to refunds totalling 10,725 million euros, while 4,050,000 tax returns will require tax totalling 6,725 million euros to be paid..

Personal attention in offices, tax departments and via other platforms will start on 12 May and the last day of the 2013 Personal Income Tax campaign will be 30 June. Around 35,000 taxpayers who previously presented handwritten declarations will no longer be able to do this as the relevant pre-printed form no longer exists. However, they will be able to use the previous appointment service to draw up their tax returns, as many other taxpayers have done in the past. .

Personal attention via the internet and on the phone begins today. Refunds will begin on April 3 for taxpayers who, once reviewed, submit their IRPF draft online on the Tax Agency website ( sede.agenciatributaria.gob.es ). As last year, the presentation of tax returns via the internet, using the PADRE program (available from 8 April), will be possible from April 23, and the first refunds corresponding to such declarations will begin on 5 May.

 

The new PADRE program

With a view to continue making the procedures required of taxpayers easier, in the 2013 Personal Income Tax campaign the Tax Agency is launching a new PADRE program which aims to combine the versatility of the traditional help program for formulating tax returns with the advantages of the simple, easily understood draft tax declaration.

This "simplified PADRE", which all those filing tax returns will be able to benefit from, will offer the same breakdown of detail as before but it will be simpler to download personal and tax information and easier for taxpayers to modify it if necessary.

Main advantages of the new, simplified program:

- Joint data download : In addition to the usual system for downloading personal and tax details for each of the members of the family unit, this year the PADRE program will allow all the relevant files to be downloaded together. Thus, after entering the identification details of all the taxpayers (name, surnames and ID number) and authenticating them with a 24-hour PIN, reference number via the REN0 system, or electronic certificate, the files will be added to the program and the details that they contain will be transferred. This can be done in the usual way (step by step, giving the user the option of including the information or not) or automatically, adding the details to the declaration directly.

- New results summary document : When the members of the family unit have been identified and the relevant details have been downloaded and transferred, the programme will offer the taxpayer, in a single screen, a summary of the five statements that it can calculate (declarer, spouse, two children with incomes and joint). This summary will not only give the final result of the declaration, but will also include all the elements that determine that result.

- Shortcut from the summary to the entire declaration : From this document, via hyperlinks, users will be able to make any necessary changes to the declaration without needing to navigate through the whole PADRE program, as they will be sent directly to the relevant section. Finally, from that same results screen, the user will be able to see a preview and present the declaration.

Alternatively, taxpayers who prefer to use the traditional version of the PADRE program, proceeding through all the screens in the program, will be able to continue doing so and will benefit from a series of improvements in the inclusion of tax details. Specifically, starting this year it will be possible to add and fill in tax details corresponding to income from property and Social Security contributions for self-employed workers who are members of boards of directors.

 

Compatibility of the 24-hour PIN and REN0 systems

This year's Personal Income Tax campaign will have the new 24-hour PIN system as an alternative to the REN0 service for obtaining draft returns and tax details quickly, as well as for filing returns and, where applicable, enquiring about the status of the refund.

Unlike the REN0 system, the 24-hour PIN does not require the user to remember the amount in box 620 of the declaration for the previous year and it allows tax returns where tax is payable to be filed, and payment made, without the need for a direct debit arrangement. The PIN can also be used for other procedures unrelated to the Personal Income Tax campaign and it is not necessary to memorise the access code, as a new one can be requested every day. The REN0 system allows the same code to be used throughout the campaign. The taxpayer may choose between the two systems, or use both, given that they are fully compatible.

 

Notification regarding income from abroad

During the campaign, certain specific groups will be reminded of the need to take into account, for the purposes of the declaration, income received in 2013 of which the Tax Agency has no record. This applies to those presenting Form 720 regarding goods and rights abroad, the recipients of pensions abroad and taxpayers who have income derived from the Savings Tax Directive, cases in which the Agency warns taxpayers that the existence of income obtained last year implies the need to include it in the declaration.

 

Access to the 2013 Personal Income Tax web portal via mobile phones and tablets

Also new this year, access to the 2013 Income Tax portal on the Agency's website ( sede.agenciatributaria.gob.es ) will be offered in mobile view. The visual design of the web portal will be adapted to the characteristics of the mobile device from which it is accessed and it will be possible to carry out all procedures with the 24-hour PIN or the reference number provided by the REN0 system.

At the same time, two Tax Agency applications will be made available to the users of tablets and smart phones: one is for access to the Agency's services, including the possibility of comparing documents using the QR code and finding the Tax Agency office nearest to the user, and the other enables users to obtain the PIN directly on the device.

 

Taxpayers who are not obliged to file a tax return

The same regulations as last year remain in place regarding those required to file an income tax return. In general terms, taxpayers with income exclusively from work up to an amount of 22,000 euros per year are not required to do so.

 

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 tax withholding, up to a combined limit of 1,600 euros.

- Attributable income from property, untaxed investment income from Treasury bills not subject to withholding tax, and grants for the purchase of subsidised or controlled-price housing, up to a combined limit of 1,000 euros.

As in the previous year, taxpayers with income from work, capital and economic activities, as well as capital gains (subsidies, prizes, etc.), with a joint limit of 1,000 euros, together with capital losses of less than 500 euros, will not be required to file.

 

Who can use the Income draft?

In the 2013 Personal Income Tax campaign, the expanded user profile of the Income Tax draft that was introduced in the previous campaign is maintained. Thus, in addition to taxpayers with employment income, income from movable capital with withholding or payment on account and capital gains subject to withholding or payment on account, those who have losses derived from investment funds, are recipients of subsidies not intended for economic activities, have up to eight unrented properties, are holders of amortized public securities with zero return or have received income from movable capital and real estate from entities in the attribution of income may use 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.

All these taxpayers, unless they are required to file the declaration due to having a professional, business, agricultural or livestock activity, leases or capital gains without withholding, may use the draft declaration.

 

How to get the 24-hour PIN and reference number (REN0)?

Obtaining the 24-hour PIN requires two steps: a one-time pre-registration and a subsequent request valid for one calendar day. Pre-registration can be done in two ways:

- In person at the offices of the Tax Agency providing your ID and a mobile phone number, without the need for an appointment or any documentation, except for showing your own identification document.

- Via the Internet , following the instructions in the letter that the Agency will send to those who request it through the option offered in the icon on the AEAT website 'PIN24H'. In this case, in addition to the ID number and a mobile phone number, the taxpayer must supply the IBAN number of a bank account which he/she holds, for the purposes of verification.

Once registered in the system, when the taxpayer wishes to carry out any procedure, he or she must access the 'PIN24H' icon and request it. To do so, taxpayers must provide their NIF, the expiration date of their ID card and a four-character code or password of their choice, which will be defined by the taxpayer for each PIN request. You will then receive by SMS the three-digit PIN which, together with the key, constitutes the access code that you can use during that same calendar day.

To use the REN0 service, the taxpayer's NIF and first surname will be requested, as well as box 620 of the 2012 Income Tax Return and a mobile number to which an SMS will be sent with the reference number. For those who did not file in the previous year and for new filers, instead of box 620, the code of a bank account of which the taxpayer is the holder will be requested.

 

Modification and confirmation of the Income tax draft

It is always advisable to review the draft Income Tax Return, since at the time of its preparation the Agency may not have all the data relevant to the declaration, data that the taxpayer may need to incorporate into the draft.

Details such as the following should be checked carefully:

• Properties and their land registry reference numbers
• Personal and family circumstances (if they changed in 2013)
• Contributions to pension plans
• Payment of union fees
• Amounts received as grants
• Deduction for maternity
• Deduction for investment in primary residence
• Deduction for renting main home
• Autonomous community deductions

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 25, but payment will not be made until June 30, the last day of the tax campaign. Direct debit does not prevent payment from being split into two instalments (the second on November 5).

- Non-face-to-face methods (without going to offices), from April 1 to June 30 (June 25 for direct debit payments): 

CONFIRMATION WAYS	Cases in which you can use this method
Online headquarters.agenciatributaria.gob.es	ALL
By phone (VRU), automatic service 901 12 12 24 (24 hours)	Refund
By SMS, to 638444147 Income (space) draft receipt number (space) NIF (If it is a joint declaration, add a (space) NIF of the spouse	Refund
By phone (operator) 901 200 345 (Mon-Fri, 9am-9pm)	Payment (by direct debit) or refund
By electronic and telephone banking	Payment (without paying by direct debit) or refund
At ATMs of certain entities	Payment (without paying by direct debit) or refund

- In person sessions, from May 5 to June (June 25 if payment is made by direct debit, charged on June 30):

CONFIRMATION WAYS	Cases in which you can use this method
In the offices of the collaborating financial institutions	Payment (without paying by direct debit) or refund
At 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.

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 24-hour PIN, the reference number of their draft declaration or tax details, their electronic ID number, or a digital certificate.

The period for filing tax returns begins on 23 April and continues until 30 June (until 25 June for payments by direct debit, although in such cases they may be submitted up to 30 June giving the reference number of the draft declaration, provided that proof of payment has been obtained previously from the bank). With the 24-hour PIN the declaration may be presented up to 30 June without the need to pay by direct debit.

 

Main information and assistance services

- Internet: sede.agenciatributaria.gob.es (offers information and procedures without timetables).

- Telephone Assistance: 901 200 345 (for management of the pre-populated tax return; (from 9 a.m. to 9 p.m., Monday to Friday).

- Personal Income Tax information line: 901 33 55 33 (to deal with queries; (9 a.m. to 7 p.m., Monday to Friday).