2015 Income Tax Campaign

• To date, the Tax Agency has returned more than 1,800 million euros to more than 2,950,000 taxpayers
• Of the total presentations, 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 submitted their Personal Income Tax return for 2015 (IRPF 2015) as of today, when the Tax Agency begins service in offices for taxpayers who require specialized assistance. With an increase of 2.6% compared to last year, the acceleration of presentations prior to the beginning of the in-person campaign that occurred in the previous campaign is consolidated due to the possibility of submitting the declaration from the first day through any of the assistance programs available.

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

It is expected that this campaign will have 19,708,000 declarations, which represents a new increase in the number of personal income tax filers after that registered in the previous campaign. 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, which starts today, will continue until June 30, the last day of the campaign, but the online submission route ( Headquarters.agenciatributaria.gob.es ) remains available to taxpayers who prefer to streamline their procedures without having to travel to the Agency's offices or collaborating entities.

 

Expanding the draft to more taxpayers

Of the 4,767,000 taxpayers who have already submitted their declaration, 2.6% more than last year, more than 3,566,000, 75% of the total, have used the new 'Renta WEB' platform, which represents a increase of 6.3% with respect to online draft presentations that had been made last year.

Faced with this, filings with the 'PADRE' program have been reduced by 7%, 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.

Particularly noteworthy is the evolution of the declarations to be entered already presented so far, more than 484,000, which represents an increase of almost 21% compared to the figures of the last campaign on the same dates.

There are already more than 6,900,000 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 income tax returns that do not include income. of 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 personal income tax 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 begins

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. To date, more than 942,000 appointments have been made to prepare 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 streamline Income Tax procedures, in the first weeks of the campaign there may be a high demand for the appointment request service. It should be remembered that the calendar of prior appointments is progressively opening, so taxpayers are recommended to gradually use the service.

At the same time, and 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 communicate, where appropriate to the Agency itself, that they have decided not to use it. In other campaigns, in more than 25% of 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 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.

- 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 taxpayers, except those who have income from economic activities among their sources of income, will be able to both confirm their draft and prepare and submit the declaration with the Income WEB platform.

In addition to the user profile of the Income draft existing in the previous campaign, this year, therefore, this year, among others, those taxpayers who have income from real estate capital, have unleased properties regardless of the number and also those who have capital gains without withholding.

 

How to get 'Cl@ve PIN' and reference number (REN0)?

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

- Through the internet, following the instructions of 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 DNI, mobile number and email, the taxpayer must provide the IBAN digits of a bank account of which they are the holder as contrast information.

- In person at the Tax Agency offices, providing your DNI, an email and a mobile phone number, without the need for an appointment or any documentation, except for the presentation of your own 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 this, you must enter the NIF, the expiration date of the DNI 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 NIF and first surname of the taxpayer, box 490 of the 2014 Income Tax and a mobile number to which an SMS with the reference number will be sent will be requested. For non-filers in the previous year and new filers, instead of box 490, the code of a bank account owned by the taxpayer will be requested.

As a novelty, this year, and in order to facilitate its use by the taxpayer, the reference number will be made up of only 6 characters, compared to 12 in previous years. In addition to using the specific icon on the Agency's page, and the electronic certificate and Cl@ve PIN, in this campaign you can also request the reference number by phone, at 901 12 12 24.

This year, in addition, through the mobile alert service and in mailings 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 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 the payment from being split into two installments (the second, November 7). 

• 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).

 

Campaign evolution

(Data as of May 10 for personal income tax 2015 and May 11 for personal income tax 2014)