Over 20% of taxpayers have already submitted their income tax return before the beginning of the assistance service at campaign offices

2013 Income Tax campaign

• The Tax Agency has so far returned 1,427 million euros, 10.1% more than last year, to 2,157,000 personal income tax filers
• 951,000 taxpayers, 32.4% more, have already filed their tax return using the PADRE program, which this year includes improvements to speed up filing
• Assistance in offices to prepare tax returns starts today and will continue until 30 June, the last day of the campaign

May 12, 2014.- The Tax Agency today opens the period of attention in offices for the declaration of Personal Income Tax for 2013 (IRPF 2013) to those taxpayers who require specialized assistance. To date, 4,211,000 taxpayers have already submitted their tax return or confirmed their Income Tax draft, 6.2% more than last year at the same time, so that more than 20% of the taxpayers expected to file this campaign have already submitted their tax return before the start of the in-person campaign.

The appointment-based service will continue until June 30, the last day of the campaign. The online filing route ( sede.agenciatributaria.gob.es ) remains available to taxpayers who prefer to speed up their procedures without having to travel to the offices of the Agency or collaborating entities. Using the Internet to file taxes has already enabled more than 2,157,000 taxpayers to obtain their refund, 7.4% more than last year, for an amount of 1.427 billion euros, 10.1% more.

This campaign is expected to include 19,325,000 returns, of which 14,600,000 are expected to result in a refund, for a total amount of 10,725 million euros, and 4,050,000 returns will result in a refund, for an amount of 6,725 million euros.

The number of statements with the PADRE program is increasing

As of May 12, the number of online filings, 3,986,000 so far, is up 7.2% compared to the same date last year. The acceleration of online filings is also evident in the declarations to be paid, with a growth of 28.5% in number and 40.2% in value compared to the same dates last year.

In contrast to the trend of consolidation seen in the confirmations of drafts, more than 3,259,000 to date, the evolution of personal income tax returns submitted with the PADRE program and the tax data provided by the Tax Agency, and with other support services, is especially relevant. These taxpayers, who decide not to opt for the draft, or cannot use it due to their income profile, are also filing their tax return in advance and, where applicable, the refund that corresponds to them.

To date, a total of 951,832 taxpayers, 32.4% more than the previous year, have filed their tax returns using this assistance programme, which in the current campaign has had significant improvements to facilitate its usability and speed up filing. The new simplified PADRE aims to add to the versatility of the traditional assistance program all the simplicity and ease of understanding that the draft IRPF allows. Thus, it will offer the same degree of data disaggregation that it maintained until now, but with a more comfortable download of fiscal and personal information and with greater ease for the taxpayer when modifying said information, if necessary.

In parallel, the consolidation of the REN0 system as a means of requesting reference numbers for the rapid obtaining of the draft and tax data is confirmed. To date, more than 8.3 million applications have been processed for this service, which allows procedures to be carried out without the need for an electronic certificate and without waiting for the receipt of drafts and tax data by mail.

In addition to this service, this year the Tax Agency has added the possibility of carrying out the same procedures with the '24-hour PIN', including requesting an appointment, as well as other procedures unrelated to the Income Tax campaign. Nearly 400,000 taxpayers already have this service. Unlike the REN0, the PIN does not require the taxpayer to remember box 620 from the previous year's tax return and allows the taxpayer to file tax returns and make the payment electronically without the need for direct debit. The taxpayer may choose between the two systems, or use both, given that they are fully compatible.

Appointment service begins

Both the confirmation of the Income Tax draft online and the electronic submission of the declaration using the PADRE program speed up the refund and prevent the taxpayer from having to go to the platforms enabled by the Tax Agency and collaborating entities.

In any case, for those citizens who do not wish to use the telematic route because they believe they require more personalized assistance, the Tax Agency makes its physical offices and telephone services available. To date, more than one million appointments have been made for preparing income tax returns and 1.9 million telephone calls have been answered through the different services offered by the Agency.

As in other years, and despite the growing use of the Internet as a way to speed up income tax procedures, in the first weeks of the campaign there may be a high demand for the appointment request service. Please note that the calendar of appointments is gradually opening up, so taxpayers are advised to use the service gradually.

In turn, and in order to mitigate as far as possible any possible loss of appointments to the detriment of all taxpayers, the Tax Agency wishes to remind citizens that they can modify the time and day assigned for their appointment, or communicate, where appropriate, to the Agency itself that they have decided not to use it. Currently, in more than 25% of appointments granted more than a week in advance, the taxpayer ultimately does not show up.

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 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 priced housing, with a joint 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 cadastral references
- Personal and family circumstances (if they changed in 2013)
- Contributions to pension plans
- Union dues contributions
- Perceptions of subsidies
- Maternity deduction
- Deduction for investment in habitual residence
- Deduction for rent of habitual residence
- Regional 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), until June 30 (June 25 for direct debit payments):

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

Main information and assistance 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; (9 a.m. to 7 p.m., Monday to Friday).

IRPF 2013 (Data as of May 12)

Campaign by delegations (data as of May 12)

STATEMENTS PRESENTED

REFUNDS PAID OUT