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 number of submissions, 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 all tax returns have been filed online, which is 30 points more than five years ago. Almost 141 billion tax returns have been filed in the Tax Agency's database for current and future audits.

 

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

To date, the Agency has already returned 4.075 billion euros to more than 6.212 million taxpayers, meaning that more than 75% of the refunds requested and 65% of the corresponding amounts have already been paid, figures similar to those recorded at this time last year. The number of returns increased by 1.43% compared to the same period last year, while the amount returned increased by 2.45%.

This campaign is expected to include 19,708,000 declarations. 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 appointment-based service 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.

The Internet is still the route used by the majority of taxpayers to file their personal income tax returns. At present, almost 8,900,000 returns, 88% of the total, have been filed online, which is 30 points more than five years ago at the same time.

Six million tax returns submitted using 'RENTA WEB'

Of the more than ten million taxpayers who have already submitted their tax return, 6,022,000 have used the new 'RENTA WEB' platform, which represents an increase of almost 11% compared to the number of online tax returns submitted to this date in last year's campaign.

In contrast, filings under the 'PADRE' programme have fallen by 0.9% due to the significant reduction in the group of taxpayers who are still obliged to file their tax return this year using the traditional aid programme offered by the Tax Agency, combined with the general acceleration in filings that has been recorded.

Also noteworthy is the evolution of the tax returns already submitted to date, more than 1.5 million, which represents an increase of almost 14% compared to the figures for the same period last year.

At this time, more than 9,380,000 taxpayers have browsed and generated their tax drafts and data through 'RENTA WEB', the only platform enabled for simpler and more flexible online management 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 assistance programs.

 

Appointment service

Both the filing of returns and drafts with RENTA WEB, as well as the electronic filing of the return using the PADRE program or equivalent, speeds up the refund and prevents the taxpayer from having to go to the platforms enabled by the Tax Agency and collaborating entities.

In any case, for more personalized assistance, the Tax Agency makes its offices and telephone services available to taxpayers. In order to mitigate as far as possible any loss of appointments to the detriment of all taxpayers, the Tax Agency would like to remind citizens that they can change the time and day assigned for their appointment, or inform the Agency itself that they have decided not to use it. The appointment calendar is gradually opening up, 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 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.

 

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 in instalments in two terms (the second, on 7 November).

 

• Non-face-to-face methods (without going to offices), until 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 methods until 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)

 

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).

 

The PDF includes tables with data relating 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 IRPF 2015/2014 (amounts in millions of euros)
• Drafts – Renta Web submitted
• Online presentations