The 2014 Income Electronic Filing Campaign Starts

 

• The filing period for declarations with telematic assistance programs starts today, two weeks earlier than last year, and at the same time as the telematic filing of drafts§ The initial transfer of tax data to PADRE will be fully automatic, which will speed up the filing regardless of the taxpayer's profile.
• The internal implementation of a new system called 'Renta WEB' has begun, which in the future will lead to the convergence of drafts and declarations in an integrated product for online filing.
• Using the telematic route will allow the first IRPF refunds to be received on April 9
• This year's campaign is expected to see 19,275,000 tax returns filed, the first increase in three years, of which 14,255,000 will be refunded, amounting to 10.55 billion euros.

 

April 7, 2015.- The Tax Agency today opens the period for electronically managing the declaration of Personal Income Tax for 2014 (IRPF 2014). The main novelty of this year's campaign is the unification of the start date for online filing of both IRPF drafts and declarations with PADRE and other assistance programs.

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

Specifically, last year more than eight million taxpayers filed their personal income tax returns online with a support 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 benefits and speed of the telematic route. The approximately 190,000 taxpayers of the Wealth Tax estimated for this campaign will also be able to benefit from this advance of two weeks in the possibility of filing their returns.

 

The number of taxpayers is growing again

This campaign is expected to 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 returns will be eligible for a refund, for a total amount of 10.55 billion euros, and 4,280,000 returns will result in a refund, for an amount of 7.35 billion euros.

The deadline for filing both tax returns and refund returns will end on June 30. However, if you choose to pay by direct debit, the deadline for filing returns will be June 25. The in-person campaign will begin on May 11, as will assistance in offices.

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

Improvements to the 'simplified' PADRE program

Following the improvements incorporated in the PADRE program last year, when a simplified version was established to facilitate the downloading and modification of tax and personal information, this year new improvements are being established in the downloading of tax data, in order to offer a product for filing Income Tax that has the versatility of the traditional assistance program and the simplicity offered by the IRPF draft.

In the previous campaign, there were two methods for transferring tax and personal data: one, the traditional one, 'step by step', downloading each piece of 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 unique modality, that of automatic transfer, which will be applicable to all taxpayers. Data that cannot be transferred automatically due to prior consultation must be incorporated with the participation of the taxpayer.

The PADRE includes other improvements that involve offering more information to the taxpayer for the preparation of their declaration. These include the inclusion of notifications at the end of the tax data download process to inform of the existence of negative items pending offsetting, and 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 has been included for taxpayers who have changed their tax domicile, indicating that they must check the corresponding box in the declaration and indicate the new domicile.

 

'RENTA WEB', the union of FATHER and eraser

In parallel, during this campaign the Tax Agency will use a new product internally, called 'RENTA WEB'. 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 declaration to be prepared directly in the Agency's web environment. Once its correct operation has been verified, the 'RENTA WEB' will be available in the next IRPF campaign for use by all taxpayers who wish to file their Income Tax Return electronically.

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

 

Compatibility of 'PIN Key' and REN0

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

Unlike REN0, Clave PIN does not require the taxpayer to remember box 415 from the previous year's tax return, it allows the taxpayer to submit tax returns for payment and also to make the payment electronically without the need for direct debit.

In addition, Clave PIN can be used for other procedures unrelated to the Income Tax Campaign and for services from 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 the same reference number to be used throughout the campaign, but in the case of declarations to be entered, payment can only be made by direct debit.

 

Additional information for taxpayers

Also new for this campaign, both in the draft declarations and in the supporting documents 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 in order for taxpayers to be able to know the use and destination of the collection of the different taxes, they will be informed of the distribution that the tax revenues corresponding to their liquidation will have between state and autonomous administrations, and also the destination given, by expenditure policies (functional classification of expenditure of the Public Administrations of the United Nations), to all the income received by the Public Administrations, according to the last closed accounting year (2013).

 

Strengthening the 'Verify' system

At the end of the Income Tax Campaign, the Tax Agency will launch the 'Verifica' procedure for rapid verification of income tax returns with a returnable result. This system was already in operation last year as a pilot project, and will now be extended to a larger number of taxpayers.

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

Using 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 formalities involved, may take longer and imply that the refund is agreed after that date. With the Verifica procedure, the refund is significantly expedited, as all notification and objection procedures are accelerated to the maximum.

 

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 above limit 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 annuities are received, when the payer is not obliged 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.

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 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 are not excluded from the draft user profile.

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 obtain the 'PIN Code' and the reference number (REN0)?

Obtaining a PIN requires two steps: a one-time prior 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, an email address 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 'Clave PIN' icon on the AEAT website. 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, he or she may request it from the link available in the procedure itself or through the 'PIN Code' icon. To do so, taxpayers must provide their NIF, the expiration date of their ID and a four-character password of their choice, which will be defined by the taxpayer for each request. You will then receive a three-digit PIN by SMS which, together with the password, constitutes the access code that you can use during the same calendar day.

To use the REN0 service, the taxpayer's NIF and first surname will be requested, as well as box 415 of the 2013 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 415, 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 2014)
- 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), from April 7 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 channels, from May 11 to June 30 (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	To return and enter (without domicile)
At the offices of the AEAT or CCAA	To be returned and paid (by direct debit)

 

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

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

 

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).

- Personal Income Tax information line: 901 33 55 33.
   (to clear up doubts; (9 a.m. to 7 p.m., Monday to Friday).