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

• To date, the Tax Agency has 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 made their declaration with the PADRE program, which this year includes improvements to expedite the presentation
• 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 opens today the office service period for the Personal Income Tax declaration corresponding to 2013 (IRPF 2013) to those taxpayers who require specialized assistance. To date, there have already been 4,211,000 taxpayers who have submitted their declaration or have confirmed their draft Income Tax, 6.2% more than last year on the same dates, so that more than 20% of Declarants planned for this campaign have already submitted their declaration before the start of the in-person campaign.

The appointment service will be maintained until June 30, the last day of the campaign. The online filing route ( sede.agenciatributaria.gob.es ) remains available to taxpayers who prefer to expedite their procedures without having to travel to the Agency's offices or collaborating entities. The use of the Internet for filing has already allowed more than 2,157,000 taxpayers to obtain their refund, 7.4% more than last year, for an amount of 1,427 million euros, 10.1% more.

It is expected that this campaign will have 19,325,000 declarations, of which it is expected that 14,600,000 will give the right to a refund, for a total amount of 10,725 million euros, and 4,050,000 declarations will come out with results to be deposited, for an amount of 6,725 million euros.

Declarations grow with the PADRE program

As of May 12, filings made online, 3,986,000 so far, have increased by 7.2% compared to the same date last year. The acceleration of online filings can also be seen in the returns to be entered, with a growth of 28.5% in number and 40.2% in amount compared to the same dates last year.

Faced with the trend of consolidation that can be seen in the confirmations of drafts, more than 3,259,000 so far, the evolution of personal income tax returns submitted with the PADRE program and the tax data provided by the Tax Agency is especially relevant, and with other support services. These taxpayers, who decide not to opt for the draft, or cannot use it due to their income profile, are also advancing their declaration and, where appropriate, the refund that corresponds to them.

To date, a total of 951,832 taxpayers, 32.4% more than the previous year, have made their declaration with this aid program, which in the current campaign has important improvements to facilitate its usability and speed up presentation. The new simplified PADRE aims to add to the versatility of the traditional aid 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 tax and personal information and with greater ease for the taxpayer when modifying, if necessary, said information.

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

Along with this service, this year the Tax Agency has incorporated the possibility of carrying out the same procedures with the '24-hour PIN', including requesting an appointment, in addition to others unrelated to the Income campaign. Nearly 400,000 taxpayers already have this service. Unlike the REN0, the PIN does not require the taxpayer to remember box 620 of the previous year's declaration and allows the filing of declarations to be entered and the payment made electronically without the need for direct debit. The taxpayer will be able to choose between the two systems, or use both, given that they are fully compatible.

Appointment service begins

Both the confirmation of the Income draft online, as well as the telematic presentation of the declaration using the PADRE program, speeds up the refund and prevents the taxpayer from having to travel to the platforms enabled by the Tax Agency and the collaborating entities.

In any case, for those citizens who do not wish to use telematic means because they understand that they require more personalized assistance, the Tax Agency makes its in-person offices and telephone services available. To date, more than one million prior appointments have been made for the preparation of 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 streamline Income Tax procedures, in the first weeks of the campaign there may be a high demand for the appointment request service. It should be remembered that the calendar of prior appointments is progressively opening, so taxpayers are recommended to gradually use the service.

At the same time, and in order to mitigate as far as possible a possible loss of appointments to the detriment of all taxpayers, the Tax Agency wants 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 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 withholding with a joint 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 (subsidies, prizes, others), will not be obligated either, with the joint limit of 1,000 euros, along with capital losses of less than 500 euros.

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 who have income from work, income from personal capital with withholding or deposit on account and capital gains subject to withholding or deposit on account, those who have losses derived from investment funds, whether recipients of subsidies not intended for economic activities, have up to eight unleased properties, are holders of public securities amortized with zero yield or have received income from movable and real estate capital from entities in attribution of income.

The deduction for purchasing a primary residence with a mortgage loan, the reduction for contributions to pension plans and the deduction for donations do not prevent receiving the draft.

All these taxpayers, unless they are required to submit 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 obtain the 24-hour PIN and the reference number (REN0)?

Obtaining the 24-hour PIN requires two steps, a single prior registration and a subsequent request valid for one calendar day. Pre-registration can be carried out in two ways:

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

- Through the internet , following the instructions of the letter that the Agency will send to those who request it through the option offered on 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, they must access the 'PIN24H' icon and request it. To do this, you must enter the NIF, the expiration date of the DNI and a four-character code or password of your choice that will be defined by the taxpayer for each PIN request. Next, you will receive by SMS the PIN with the three digits that, together with the password, constitute the access code that you can use during that same calendar day.

To use the REN0 service, the taxpayer's NIF and first surname, box 620 of the 2012 Income Tax and a mobile number to which an SMS with the reference number will be sent will be requested. 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.

Modification and confirmation of the Income draft

It is always advisable to review the draft Income Tax, given that 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
- Subsidy receipts
- Maternity deduction
- Investment deduction in habitual residence
- Deduction for rental of habitual residence
- Regional deductions

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. Domiciliating the payment means that the Income Tax return can be submitted or the draft confirmed any day, until June 25, but the payment will not be made effective until June 30, the last day of the Income Tax campaign. Direct debit does not prevent the payment from being split into two installments (the second, November 5).

- Non-face-to-face methods (without traveling to offices), until June 30 (June 25 if direct debit payments):

- In-person routes, from May 5 to June 30 (June 25 if payment is direct debited, charged on June 30):

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).

- Telephone Rental Information: 901 33 55 33.
(to clear up doubts; from 9 a.m. to 7 p.m., Monday to Friday).

Personal Income Tax 2013 (Data as of May 12)

Campaign by delegations (data as of May 12)

STATEMENTS PRESENTED

REFUNDS PAID OUT