2015 Income Tax Campaign

• The Tax Agency has so far returned more than 1.8 billion euros to more than 2,950,000 taxpayers
• Of the total number of submissions, more than 3,560,000 have been made through the new 'Renta WEB' platform
• Assistance in offices to prepare tax returns starts today and will continue until 30 June, the last day of the campaign

 

May 10, 2016.- More than 4,760,000 taxpayers have filed their 2015 Personal Income Tax return (IRPF 2015) as of today, when the Tax Agency begins providing in-office assistance to taxpayers requiring specialized assistance. With an increase of 2.6% compared to last year, the acceleration of filings prior to the start of the in-person campaign that occurred in the previous campaign is consolidated due to the possibility of filing the declaration from the first day through any of the available assistance programs.

In parallel, to date the Agency has already returned 1,839 million euros to 2,951,000 taxpayers, meaning that more than 70% of taxpayers who have requested their refund have already received it. The number of returns has increased by 0.17% compared to the start of the in-person campaign last year, in line with the increase in the number of return requests, while the amount has increased by more than 7.5%.

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 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.

 

The extension of the draft to more taxpayers

Of the 4,767,000 taxpayers who have already submitted their tax return, 2.6% more than last year, more than 3,566,000, 75% of the total, have used the new 'Renta WEB' platform, which represents an increase of 6.3% compared to the number of online tax returns submitted last year.

In contrast, the number of tax returns filed under the 'PADRE' programme has dropped by 7%, due to the significant reduction in the group of taxpayers who are still required to file their tax return this year using the traditional aid programme offered by the Tax Agency.

Particularly noteworthy is the evolution of the tax returns already submitted to date, more than 484,000, which represents an increase of almost 21% compared to the figures for the same period last year.

More than 6,900,000 taxpayers have already browsed and generated their tax drafts and data through 'Renta WEB', the unique 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 aid programs.

 

Appointment service begins

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. To date, more than 942,000 appointments have been made for the preparation of income tax returns and almost 1,100,000 telephone calls have been answered through the different services offered by the 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

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.

- 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 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 (REN0)?

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 'Cl@ve PIN' icon on the AEAT website. 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 REN0 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 with the reference number will be sent. 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), 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).

 

Campaign evolution

(Data as of May 10 for IRPF 2015 and May 11 for IRPF 2014)