2014 Income campaign

• The Tax Agency has refunded 1711 million euros to date, 49% more than last year, to 2,946,000 people filing Personal Income Tax.
• Returns made through the PADRE Program account for 69% of the increase, which could be filed this year since the first day of the campaign.
• Assistance in offices to prepare tax returns starts today and will continue until 30 June, the last day of the campaign

May 11, 2015.- More than 4.6 million taxpayers have filed their 2014 Personal Income Tax return (IRPF 2014) as of today, when the Tax Agency begins providing in-office assistance to taxpayers requiring specialized assistance. Thus, nearly 745,000 taxpayers more than last year have filed their returns in advance by internet without needing to wait for personalised assistance, an increase directly linked to the possibility -available for the first time this year- of filing returns drafted using the PADRE Program and other services since the start of the campaign.

In parallel to getting a head start on filing returns (as of today, 19% more returns have been filed), tax refunds have been significantly speeded up. The use of internet for filing returns has already let 2,946,000 taxpayers receive their refunds, 65% more than last year, for an amount of 1,711 million euros, representing a 49% increase. This notable increase registered in filing also affects those who have to pay, which has seen a 34% year-on-year increase.

The Tax Agency foresees that the present campaign has 19,275,000 returns, of which more than 24% have already been filed. 14,255,000 tax returns will be due refunds, totalling 10,550 million euros, and 4,280,000 returns will have to pay, totalling 7,350 million euros.

The appointment-based service, which starts today, will continue until June 30, the last day of the campaign, but the online submission 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.

Earlier and easier for more taxpayers

The enormous advance registered to date in filing returns is primarily due to filing via PADRE and similar services. Some 69% of the increase registered in filing returns is from taxpayers who have used these assistance services. Thus, while filing of Personal Income Tax drafts has grown by 7%, those filed using PADRE have increased by 66%.

Along with the possibility of filing returns since the start of the campaign (two weeks earlier than last year, when returns filed using PADRE could not be done until 23 April), these taxpayers, who chose not to use the draft or could not use it due to their income profile, have been able to benefit from new improvements in the help program.

The PADRE in this year's campaign automatically transfers applicable tax and personal details to all taxpayers. Unlike what happened last year, when certain taxpayer profiles were excluded from this option, now only specific data needs to be added, with the taxpayer's participation. Thus, a product is offered for filing Income returns, which has the versatility of the traditional help program and the simplicity of the Personal Income Tax draft.

The PADRE includes other improvements that involve offering more information to the taxpayer for the preparation of their declaration. Highlights include notifications when finishing the process of downloading tax data to help taxpayers exercise their right to reduce their tax burden by offsetting negative balances by positive income from 2014.

Appointment service begins

Both confirmation of the Income draft by internet and the electronic filing of returns using the PADRE or equivalent program speed up refunds and means that taxpayers do not have to go into the platforms set up by the Tax Agency and other collaborating organisations.

In any case, for more personalized assistance, the Tax Agency makes its offices and telephone services available to taxpayers. To date, over 860,000 advance appointments have been made for drafting Income returns and over 1.3 million phone calls have been attended via the different services offered by the Tax 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. In other campaigns, in more than 25% of the 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 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.

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 assessed-price housing, with a joint 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 showing your 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 land registry reference numbers
• Personal and family circumstances (if they changed in 2014)
• 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), until 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 a day)	Refund
By SMS, to 638444147 Income (space) draft receipt number (space) NIF (If the tax return is filed jointly, add on: (space) NIF (Personal Tax ID) of spouse	Refund
By phone (operator) 901 200 345 (Mon-Fri, 9am-9pm)	Payment (by direct debit) or refund
By electronic and telephone banking	To return and enter (without domicile)
At ATMs of certain entities	To return and enter (without domicile)

In-person methods, until 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)

Main information and assistance services

• Internet: headquarters.agenciatributaria.gob.es

  (provides information and transactions and is always available).

• Telephone Assistance: 901 200 345

  (to manage the draft; (from 9 a.m. to 9 p.m., Monday to Friday).

• Income Information phone line: 901 33 55 33.

  (to clear up doubts; (9 a.m. to 7 p.m., Monday to Friday).

2014 Personal Income Tax (data to 11 May)

Notes:

(5) and (6) The sum of the declarations to be entered and the returns does not match the declarations submitted because the negative declarations and the declarations with waiver of the refund, which total 106,863, have not been included.

Campaign by offices

 

 

PROVINCIAL	Dev. paid IRPF 2013		Dev. paid IRPF 2014		Var. 2014/2013 (%)
	Number	Cost	Number	Cost	Number	Cost
ALMERIA	30.769	15,524	50.643	22,923	64.59%	47.66%
CADIZ	55.238	41,410	79,352	51,990	43.65%	25.55%
CORDOBA	29.342	17,144	46.970	24,671	60.08%	43.90%
GRANADA	32.582	20,621	52.695	29,360	61.73%	42.38%
HUELVA	26.357	15,005	41,759	20,259	58.44%	35.01%
JAEN	20.769	11,326	35.920	17,721	72.95%	56.47%
MALAGA	58,654	39,440	92.036	54,590	56.91%	38.41%
SEVILLA	89.911	57,804	141.108	82,159	56.94%	42.13%
JEREZ	15.958	10,324	24.681	14,360	54.66%	39.09%
CEUTA	2.690	1,767	5.303	3,430	97.14%	94.15%
MELILLA	2.286	1,534	4.873	3,114	113.17%	103.01%
ANDALUSIA	364,556	231,899	575.340	324,578	57.82%	39.97%
HUESCA	7.132	3,961	11.532	5,864	61.69%	48.04%
TERUEL	3.798	2,027	6.281	3,011	65.38%	48.57%
ZARAGOZA	44.843	28,012	70.671	39,960	57.60%	42.66%
ARAGON	55,773	34,000	88.484	48,836	58.65%	43.64%
OVIEDO	35.848	26,134	55.440	35,852	54.65%	37.18%
GIJON	17.118	11,507	26.539	16,324	55.04%	41.87%
ASTURIAS	52.966	37,641	81.979	52,176	54.78%	38.61%
BALEARIC ISLANDS	31.467	18,650	53,294	29,641	69.36%	58.93%
BALEARIC ISLANDS	31.467	18,650	53,294	29,641	69.36%	58.93%
LAS PALMAS	43.518	25,331	75.006	42,371	72.36%	67.27%
STA CROSS OF TENERIFE	38.971	22,996	62.412	34,262	60.15%	48.99%
CANARY ISLANDS	82.489	48,327	137,418	76,633	66.59%	58.57%
CANTABRIA	24.529	16,332	40.684	24,991	65.86%	53.01%
CANTABRIA	24.529	16,332	40.684	24,991	65.86%	53.01%
ALBACETE	12.206	7,376	23.242	12,829	90.41%	73.92%
CIUDAD REAL	18,731	11,780	32.787	18,643	75.04%	58.25%
CUENCA	5.139	3,045	9.360	4,769	82.14%	56.63%
GUADALAJARA	12.914	9,176	22.359	14,414	73.14%	57.08%
TOLEDO	27.387	17,581	46.075	27,446	68.24%	56.11%
C. -LA MANCHA	76.377	48,958	133,823	78,101	75.21%	59.53%
AVILA	5.815	3,298	9.464	4,704	62.75%	42.64%
BURGOS	14.732	9,428	24.553	14,581	66.66%	54.66%
LEON	19.956	11,858	32.980	18,546	65.26%	56.40%
PALENCIA	6.888	3,909	11.225	6,109	62.96%	56.26%
SALAMANCA	14.852	8,529	22.996	11,987	54.83%	40.55%
SEGOVIA	5.302	3,159	8.989	4,738	69.54%	49.99%
SORIA	3.336	1,749	5.685	2,780	70.41%	58.95%
VALLADOLID	27.725	18,335	43.994	26,206	58.68%	42.93%
ZAMORA	5.756	3,067	9.115	4,509	58.36%	47.04%
C. AND LEON	104,362	63,332	169.001	94,161	61.94%	48.68%
BARCELONA	226.272	156,779	378,546	233,028	67.30%	48.63%
GIRONA	20.704	12,513	35.762	19,911	72.73%	59.12%
LLEIDA	12.066	6,730	21.692	11,019	79.78%	63.72%
TARRAGONA	27,540	18,041	46.733	27,189	69.69%	50.70%
CATALONIA	286,582	194,064	482.733	291,146	68.44%	50.03%
BADAJOZ	25.182	12,989	38.649	17,792	53.48%	36.98%
CACERES	14.640	7,348	23.858	10,824	62.96%	47.31%
EXTREMADURA	39,822	20,337	62.507	28,616	56.97%	40.71%
LA CORUÑA	39.494	23,812	66,823	35,613	69.20%	49.56%
LUGO	9.029	4,325	15.922	7,003	76.34%	61.90%
OURENSE	8.377	4,060	14.922	6,501	78.13%	60.11%
PONTEVEDRA	16.017	9,002	27.080	13,481	69.07%	49.75%
VIGO	14,000	8,770	24.158	13,474	72.56%	53.63%
GALICIA	86,917	49,970	148.905	76,071	71.32%	52.23%
MADRID	334,704	241,542	573.080	377,993	71.22%	56.49%
MADRID	334,704	241,542	573.080	377,993	71.22%	56.49%
MURCIA	45.687	26,234	75.117	38,133	64.42%	45.36%
CARTAGENA	19.270	12,056	29.448	16,457	52.82%	36.50%
MURCIA	64.957	38,290	104.565	54,590	60.98%	42.57%
NAVARRE	55	0.032	129	0.051	134.55%	59.96%
NAVARRE	55	0.032	129	0.051	134.55%	59.96%
ALAVA	44	0.020	89	0.028	102.27%	38.17%
GUIPUZCOA	33	0.014	82	0.038	148.48%	160.68%
VIZCAYA	86	0.034	187	0.081	117.44%	141.78%
BASQUE COUNTRY	163	0.068	358	0.147	119.63%	115.20%
LA RIOJA	10.733	6,448	18.525	10,196	72.60%	58.13%
LA RIOJA	10.733	6,448	18.525	10,196	72.60%	58.13%
ALICANTE	56,813	31,369	89.759	45,800	57.99%	46.00%
CASTELLON	19.449	10,557	32.016	16,114	64.62%	52.64%
VALENCIA	94.180	54,461	153,532	81,246	63.02%	49.18%
VALENCIAN COMMUNITY	170,442	96,387	275.307	143,160	61.53%	48.53%
NATIONAL TOTAL	1,786,894	1,146,277	2,946,132	1,711,086	64.87%	49.27%

Amounts in millions of euros.