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More than 8 million taxpayers that file the Income return on the internet with the PADRE program will get their refunds earlier this year

The 2014 Income Electronic Filing Campaign Starts

 

  • The presentation period for declarations with electronic aid programs starts today, two weeks earlier than last year, and at the same time as the electronic presentation of drafts§ The initial transfer of tax data to the PADRE will be completely automatic, which will allow expediting the presentation regardless of the taxpayer's profile
  • The implementation of a new system, called 'Renta WEB', begins internally, which in the future will lead to the convergence of drafts and declarations into an integrated product for online presentation.
  • The use of electronic means will allow receiving the first personal income tax returns on April 9
  • In this year's campaign, the presentation of 19,275,000 declarations is planned, the first increase in three years, of which 14,255,000 will be returned, for an amount of 10,550 million euros

 

April 7, 2015.- The Tax Agency opens today the deadline to manage the Personal Income Tax declaration for 2014 (IRPF 2014) electronically. The main novelty of this year's campaign is the unification of the start date for the online presentation of both personal income tax drafts and declarations with the PADRE and other aid programs.

This unification of dates implies, in practice, a significant advance of two weeks in the online reception of statements prepared with the PADRE (last year presentations with the PADRE could not be made until April 23) and other aid; Therefore, it also represents an advance in the beginning of the refunds that correspond to a large number of taxpayers.

Specifically, last year more than eight million taxpayers submitted their personal income tax return electronically with an assistance program. This is the group of potential beneficiaries of the advancement and unification of filing dates, without taking into account possible new users of the online filing system who also wish to take advantage of the advantages and agility of the electronic means. Likewise, the nearly 190,000 Wealth Tax filers estimated for this campaign will be able to benefit from this advance in two weeks of the possibility of filing.

 

The number of filers grows again

It is expected that this campaign will have 19,275,000 declarations, which represents the first increase in the number of personal income tax filers in the last three years. Of this total, 14,255,000 declarations will give the right to a refund, for a total amount of 10,550 million euros, and 4,280,000 declarations will leave with results to be deposited, for an amount of 7,350 million euros.

The submission period will end on June 30, both for the returns to be entered and to be returned. However, in the declarations to be entered if you choose to make the payment by direct debit, the submission period will extend until June 25. The in-person campaign will begin on May 11, as will assistance in offices.

Online and telephone service begins today. Refunds will begin on April 9 for taxpayers who, once reviewed, submit online, through the Tax Agency website ( sede.agenciatributaria.gob.es ) , your draft income tax return or your declaration with the PADRE program, which is now available, or other assistance programs.


Improvements in the 'simplified' PADRE program

After the improvements incorporated last season in the PADRE program, when a simplified variant was established to facilitate the download and modification of tax and personal information, this year new improvements are established in the download of tax data, in order to offer a product for the presentation of Income that has the versatility of the traditional aid program and the simplicity offered by the IRPF draft.

In the previous campaign, there were two modalities for the transfer of tax and personal data: one, the traditional, 'step by step', downloading each of the data; another, the one that was incorporated then, which involved the automatic transfer of all possible data, but which was only applicable to a certain profile of taxpayers.

Now, the PADRE program will have a single modality, automatic transfer, which will be applicable to all taxpayers. Those data that cannot be transferred automatically as they require prior consultation must have the taxpayer's participation for their incorporation.

The PADRE includes other improvements that involve offering more information to the taxpayer to prepare their return. Among them, the inclusion of notices at the end of the tax data download process stands out to inform of the existence of negative items pending compensation, and of property transfers, which may have an impact on the declaration. This measure makes it easier for taxpayers to exercise their right to reduce their tax burden by offsetting negative balances with positive income generated in 2014.

Likewise, a reminder is incorporated for taxpayers who have changed their tax address, indicating that they must check the corresponding box on the declaration and reflect the new address.

 

'RENTA WEB', the union of PADRE and draft

In parallel, this campaign the Tax Agency will use internally a new product, called 'WEB INCOME'. This product is an integration of the PADRE program and the draft that does not require downloading any programs or tax data files, but rather allows the preparation of the declaration directly in the Agency's web environment. Once its correct functioning has been verified, the 'WEB INCOME' would be available in the next personal income tax campaign for use by all taxpayers who wish to present their income electronically.

With this step, the Tax Agency is moving towards the creation of a single product for the 'online' presentation of Income, a substitute for both the draft and the PADRE program, which would unify in a single integrated action all the procedures currently necessary to the preparation and presentation of the declaration.

 

Compatibility of 'PIN Key' and REN0

Like last year, in this Income Tax campaign taxpayers will have the 24-hour PIN (now called 'PIN Code') as an alternative to the REN0 service that allows them to obtain the reference number to quickly obtain the draft and the tax data, as well as the presentation of the declaration and, where appropriate, the consultation of the status of the refund. The taxpayer will be able to choose between the two systems, or use both, given that they are fully compatible. Likewise, and as is traditional, both the electronic certificate and the electronic DNI may be used for all Income procedures.

Unlike the REN0, PIN Code does not require the taxpayer to remember box 415 of the previous year's declaration, it allows filing declarations to be entered and also making the deposit electronically without the need for direct debit.

In addition, the PIN Code can be used for other procedures unrelated to the Income Campaign and for services of other organizations, such as Social Security or the General Directorate of Traffic, and it is not necessary to remember the access code. In turn, the REN0 system allows you to use the same reference number throughout the campaign, but in cases of declarations to be entered, payment can only be made by direct debit.

 

Additional information for the taxpayer

Also new for this campaign, both in the draft declarations and in the receipts for filing the declaration, taxpayers will be provided with information related to the destination of their taxes.

Thus, within the framework of the recently approved Law on Transparency, Access to Public Information and Good Governance (Law 19/2013) and with the purpose that taxpayers can know the use and destination of the collection of different taxes, it is will inform them of the distribution that the corresponding tax revenues will have with their liquidation between state and regional Administration, and also the destination given, by spending policies (functional classification of the expenditure of the United Nations Public Administrations), to all the income received by the Public Administrations, based on the last closed accounting year (2013).

 

Reinforcement of the 'Verifica' system

At the end of the Income Campaign, the Tax Agency will launch the 'Verifica' procedure for quick verification of personal income tax returns with results to be returned. This system was already in operation last year as a pilot project, and will now be expanded to a greater number of taxpayers.

Through the Agency's website ( sede.agenciatributaria.gob.es ), using a PIN code and electronic certificate, taxpayers who, for example, have arithmetic errors in their declaration, who If they duplicate an expense or forget to include some information, they will be able, thanks to the Verifica procedure, to speed up the management of their refund without having to wait for notification of the start of the corresponding tax procedure to arrive at their home address.

Through the traditional verification system, the Tax Agency has until December 31 of the current year to resolve the refund request and notify the corresponding settlement, without accrual of late payment interest, through a procedure that due to the procedures that it entails, can be extended in time and imply that the return is agreed after that date. With the Verifica procedure, the return is significantly speeded up, as all notification and allegation procedures are accelerated as much as possible.

 

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 previous limit 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 maintenance are received, when the payer is not obliged to withhold and when the income They 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.

- 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.

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

 

Who can use the Income draft

In the 2014 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 are not excluded from the draft user profile.

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 get 'PIN Code' and reference number (REN0)?

Obtaining a 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 Tax Agency offices providing your DNI, an email 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 'PIN Code' . 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 a procedure, they can request it from the link available in the procedure itself or through the 'PIN Code' icon. To do this, you must enter the NIF, the expiration date of the DNI and a four-character password of your choice that will be defined by the taxpayer for each request. You will then receive by SMS a three-digit PIN which, together with the password, 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, box 415 of the 2013 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 415, 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 2014)
- Contributions to pension plans
- Union dues contributions
- Subsidy receipts
- Maternity deduction
- Investment deduction in habitual residence
- Deduction for renting a 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), from April 7 to June 30 (June 25 if direct debit payments):

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 hours a day)

Refund

By SMS, at 638444147
Income(space)draft receipt number(space)NIF
(Yes It is a joint declaration, a (space) NIF of the spouse is added

Refund

By phone (operator)
901 200 345 (Monday, 9 a.m. to 9 p.m.)

Payment (by direct debit) or refund

Through 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 routes, from May 11 to June 30 (June 25 if payment is direct debited, charged on June 30):

 

CONFIRMATION WAYS

Cases in which you can use this method

In the offices of the collaborating financial institutions

To return and enter
(without domicile)

In the offices of the AEAT or CCAA

To return and enter
(direct debiting the payment)

 

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 must declare Assets must do so exclusively online, using the PIN code, the draft reference number or tax data, or using the DNI-e or the electronic certificate.

The deadline for submission begins today and extends until June 30 (until June 25 for direct debit payments, although in these cases it can be submitted until June 30 with the draft reference number, provided that has previously obtained proof of payment provided by the bank). With PIN Code it can be presented in any case until the 30th without the need to domiciliate.

 

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).