2015 Income Tax Campaign

• To date, the Tax Agency has returned more than 4,075 million euros to more than 6,212,000 taxpayers
• Of the total presentations, more than 6,000,000 have been made through the new 'RENTA WEB' platform
• More than 75% of the refunds and 65% of the amounts requested have already been paid to taxpayers
• 88% of the total declarations have been submitted online, which is 30 points more than five years ago declared five years ago, almost 141,000 million, increasing the Tax Agency's database for present and future verifications.

 

June 1, 2016.- More than 10,062,000 taxpayers have submitted their Personal Income Tax return for 2015 (IRPF 2015) to date, which This represents 543,000 more taxpayers than on the same date last year. This consolidates the acceleration of filings with respect to the previous year when two thirds of the declaration campaign has already been completed.

To date, the Agency has already returned 4,075 million euros to more than 6,212,000 taxpayers, so that more than 75% of the refunds requested and 65% of the corresponding amounts have already been paid, figures similar to those that were recorded around this time last year. The number of returns grew by 1.43% compared to the same date last year, while the amount returned increased by 2.45%.

It is expected that this campaign will have 19,708,000 declarations. Of this total, 14,673,000 declarations will give the right to a refund, for a total amount of 10,858 million euros, and 4,260,000 declarations will leave with results to be deposited, for an amount of 7,948 million euros.

The service by appointment will continue until June 30, the last day of the campaign, but the online submission route ( sede.agenciatributaria.gob.es ) is still available of taxpayers who prefer to expedite their procedures without having to travel to the offices of the Agency or collaborating entities.

The internet continues to be the one used by the majority of taxpayers to file their personal income tax return. At this time, almost 8,900,000 declarations, 88% of the total, have been submitted online, which is 30 points more than five years ago on the same dates.

Six million returns filed with 'RENTA WEB'

Of the more than ten million taxpayers who have already submitted their declaration, 6,022,000 have used the new 'RENTA WEB' platform, which represents an increase of almost 11% with respect to the internet draft submissions that had been made. carried out to this date in last year's campaign.

In contrast, filings with the 'PADRE' program decreased by 0.9% due to the significant reduction in the group of taxpayers who this year are still required to file their declaration with the traditional aid program offered by the Tax Agency, combined with the general acceleration of presentations that has been recorded.

Also noteworthy is the evolution of the declarations to be entered already presented so far, more than 1.5 million, which represents an increase of almost 14% compared to the figures of the last campaign on the same dates.

At this time, there are more than 9,380,000 taxpayers who have navigated and generated their drafts and tax data through 'RENTA WEB', the unique platform enabled for simpler and more flexible management online of all the 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), as well as more than 1,660,000 taxpayers who last year were still required to use the 'PADRE' or equivalent aid programs.

 

Appointment service

Both the presentation of declarations and drafts with RENTA WEB, as well as the telematic presentation of the declaration using the PADRE program or equivalent, speeds up the return and prevents the taxpayer from having to travel to the platforms enabled by the Tax Agency and the collaborating entities.

In any case, for more personalized assistance, the Tax Agency makes its offices and telephone services available to the taxpayer. 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 inform the Agency itself that They have decided not to use it. The appointment calendar opens progressively, so gradual use of the service is recommended.

 

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 exceptions), and also when compensatory pensions from the spouse 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. In such cases, this year the limit is extended from 11,200 to 12,000 euros per year.

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.
• 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.

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.

 

Review of personal and economic data

It is always advisable to review the declaration proposal offered by the Tax Agency. If it is obtained through RENTA WEB, the information will be the most up-to-date possible but, in any case, 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 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. Domiciliating the payment means that the Income Tax return can be submitted 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 payment in instalments in two terms (the second, on 7 November).

 

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

  FILING METHODS	Cases in which you can use this method
  Online headquarters.agenciatributaria.gob.es	ALL
  By telephone (operator) – limited by income profile* – 901 200 345 (Monday, 9 a.m. to 9 p.m.)	Payment (by direct debit) or refund
  Through electronic and telephone banking	To return and enter (without domicile)
  At ATMs of certain entities	To return and enter (without domicile)

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

• In-person routes until June 30 (June 25 if payment is direct debited, 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)
  In the offices of the AEAT or CCAA	To return and enter (direct debiting the payment)

 

Main information and assistance services

• Internet: headquarters.agenciatributaria.gob.es

  (provides information and transactions and is always available).

• Assistance Telephone: 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; from 9 a.m. to 7 p.m., Monday to Friday).

 

The pdf includes tables with data related to:

• Evolution of the campaign (Data as of June 1 for Personal Income Tax 2015 and Personal Income Tax 2014)
• Refunds requested and paid (amounts in millions of euros)
• Refunds paid, number and amount Personal Income Tax 2015/2014 (amounts in millions of euros)
• Drafts – Renta Web presented
• Online presentations