The 2015 Income Electronic Filing Campaign Starts

• The online filing period starts today and the first IRPF returns will be received within 48 hours
  Almost 80% of the declarations, all except those that include economic activities, can be confirmed, modified and submitted on the new 'Renta WEB' platform
• All taxpayers who could use the draft and more than 1,660,000 of those who needed the 'PADRE' program will have a simpler and more flexible tool
• 'Renta WEB' does not require downloading programs, gives access to the most up-to-date tax data and allows operating in different sessions from any device
• This year's campaign is expected to see 19,708,000 tax returns filed, of which 14,673,000 will be refunded, amounting to 10.858 billion euros.

April 6, 2016.- The Tax Agency today opens the period to confirm, modify and submit electronically the Personal Income Tax return for 2015 (IRPF 2015), which has as its main novelty the implementation of 'Renta WEB' as a single platform for simpler and more flexible management online of all Income tax returns that do not include income from economic activities.
 
Renta WEB has an estimated user potential of more than 15,260,000 declarations, almost 80% of the total, including both those taxpayers who last year could use the traditional IRPF draft (about 13.6 million), and more than 1,660,000 taxpayers who last year were still required to use the 'PADRE' or equivalent aid programs.

In the campaign that is now starting, only a little over 4,100,000 declarations will have to continue to be prepared with PADRE for having income from economic activities, the objective of the Tax Agency being that these taxpayers can also use Renta WEB in future campaigns.

New increase in the number of declarants

This campaign is expected to have 19,708,000 declarations, which represents a new increase in the number of personal income tax filers after the one recorded in the previous campaign. Of this total, 14,673,000 returns will give rise to a refund, for a total amount of 10,858 million euros, and 4,260,000 returns will result in a refund, for an amount of 7,948 million 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 10, as will assistance in offices.

Online and telephone support begins today. Refunds will begin in just 48 hours, on April 8, for taxpayers who, once reviewed, submit their tax return online, through the Tax Agency website ( sede.agenciatributaria.gob.es ), either with Renta WEB or, in the case of taxpayers with economic activities, with the PADRE program.

A universal draft through Renta WEB

The new platform for managing tax returns online makes it easier to prepare a universal draft, a proposed tax return for all taxpayers who do not have economic activities. Renta WEB allows you to modify, process and submit drafts generated on the platform itself, as well as confirm or modify drafts received by email, all directly on the Tax Agency server, so that you do not need to download any program beforehand.

In addition, it allows taxpayers to access, whenever they want, the most up-to-date tax data that the Agency can offer at any given time, and offers the possibility of resuming a declaration proposal that had been previously worked on, or opening new work sessions at any time and from any device, including tablets and mobile phones.

Once the taxpayer accesses the platform and identifies himself, all his data is automatically transferred. If it is not necessary to correct them or provide additional information, you can now submit the declaration from the results table or print it to submit it in paper form. In this way, navigation can be reduced to just three screens (acceptance of tax and personal data, summary of the declaration and submission).

If modification or expansion of data is necessary, Renta WEB will guide the taxpayer based on the information available to the Tax Agency. The platform will also notify the taxpayer if, after a previously opened first session, they have new information, so that they can decide whether they want to generate a new declaration proposal, or continue with the session they had started. In addition, Renta WEB allows, through the declaration summary, to compare the most advantageous option for family units (individual or joint).

Printing results

If the taxpayer chooses to print the draft declaration to be delivered in paper form to the offices of the Agency or collaborating entities, the process will be more convenient, both for those who have used Renta WEB and for PADRE users, since the number of pages that need to be printed is significantly reduced.

Furthermore, since the printing will be done with an Internet connection, the content of the declaration will be recorded immediately on the server of the Tax Agency, so that, to complete the submission, it will only be necessary to deliver the payment and refund document to the collaborating entity or office of the Agency, instead of the complete declaration, as until now. At any time, any taxpayer who wishes to obtain a copy of the results before filing may do so from the 'preview' tab in both Renta WEB and PADRE.

Compatibility of 'Cl@ve PIN' and RENØ

As in the previous year, in the current Income Tax campaign taxpayers will have 'Cl@ve PIN' as an alternative to the RENØ service that gives access to the reference number for processing the draft and filing of the declaration with 'Renta WEB', obtaining tax data and, where applicable, checking the status of the refund. Both services can also be used, as they have been until now, to file the declaration with the PADRE program.

The taxpayer may choose between the two identification 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 RENØ, Cl@ve PIN does not require the taxpayer to remember box 490 from the previous year's tax return and allows the electronic submission of tax returns without the need for direct debit. In addition, Cl@ve 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.

This year, the RENØ system also allows taxpayers to request a new reference number at any time, so that they can access the most up-to-date information via Renta WEB. It also allows the number to be used not only during the current campaign, but even until the start of the Income Tax campaign of the following year, thus facilitating its use for services other than those related to processing the declaration. As until now, in the declarations to be filed, the RENØ only allows submission if payment is made by direct debit.

Additional information for taxpayers

Once again, in 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 Transparency Law, and with the aim of taxpayers being able to know the use and destination of the collection of the different taxes, they are informed of the distribution that the corresponding tax revenues will have with their liquidation between the state and autonomous Administration, and also the destination given, by expenditure policies, to all the income received by the Public Administrations, according to the last closed accounting year (2014).

Taxpayers who are not obliged to file a tax return

Generally speaking, taxpayers with incomes exclusively from employment are not obliged to file tax returns until an amount of 22,000 euros a year. However, this limit is reduced 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 required to withhold and when the income is subject to a fixed withholding rate. In such cases, this year the limit has been increased from 11,200 to 12,000 euros per year.

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 Renta WEB

All personal income tax payers, except those who have income from economic activities among their sources of income, will be able to confirm their draft and prepare and submit the declaration using the Renta WEB platform.

In addition to the user profile of the draft Income Tax Return that existed in the previous campaign, this year, therefore, those taxpayers who have real estate capital gains, have unrented properties regardless of the number and also those who have capital gains without withholding will also be able to use Renta WEB.

How to obtain 'Cl@ve PIN' and reference number (RENØ)?

Obtaining Cl@ve PIN requires two steps: a one-time prior registration and a subsequent request each time the taxpayer needs it. Pre-registration can be done in two ways:

• 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 'Cl@ve PIN'. In this case, in addition to the ID, mobile number and email address, the taxpayer must provide the IBAN digits of a bank account of which he/she is the holder as contrasting information.

• 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.

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 'Cl@ve PIN' icon. To do so, the taxpayer must provide their NIF, the expiration date of their ID and a four-character password that the taxpayer will define for each request. They will then receive a three-digit PIN via SMS, which, along with the password, constitutes the necessary access code for carrying out their procedures.

In turn, to obtain the reference number through the RENØ service, the taxpayer's NIF and first surname will be requested, as well as box 490 of the 2014 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 490, the code of a bank account of which the taxpayer is the holder will be requested.

As a new feature this year, and in order to make it easier for taxpayers to use, the reference number will consist of only 6 characters, compared to 12 in previous years. In addition to the specific icon on the Agency's website, and the electronic certificate and Cl@ve PIN, in this campaign the reference number can also be requested by telephone, at 901 12 12 24.

This year, in addition, through the mobile alert service and in the mailing of drafts and tax data, box 490 will be sent instead of the reference number itself, given the possibility of obtaining different reference numbers depending on the needs of the taxpayer.

Review of personal and economic data

It is always advisable to review the proposed declaration offered by the Tax Agency. If obtained through Renta WEB, the information will be as up-to-date as possible, but in any case, the Agency may not have all the data relevant to the declaration, data that the taxpayer may have 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 2015)
• Property leasings
• Transfers
• Contributions to pension plans
• Union fees
• Amounts received as grants
• Deductions for family and maternity
• Deduction for investment in primary residence
• Autonomous community deductions

Methods of filing the return.

There are various methods of filing the return, depending on whether the result is payment or refund and whether or not payment is by direct debit. Direct debit means that you can file your tax return any day up 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 7).

• Non-face-to-face methods (without going to offices), from April 6 to June 30 (June 25 for direct debit payments):

  FILING METHODS	Cases in which you can use this method
  Online headquarters.agenciatributaria.gob.es	ALL
  By phone (operator) –limited by income profile*– 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)

  (*) Mainly, income from work, movable capital, allocations of real estate income and sales of investment funds subject to withholding.

• In-person routes , from May 10 to June 30 (June 25 if payment is made by direct debit, charged on June 30):

  FILING METHODS	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 Cl@ve PIN, reference number, or using their e-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, provided that proof of payment provided by the bank has been previously obtained). With Cl@ve PIN, you can submit your tax return in any case until the 30th without having to provide a 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).