2015 Income Tax Campaign

• 3,337,000 taxpayers have filed their tax return, 2.9% more than last year, of which almost 2,800,000 have used the new 'RENTA WEB' platform
• More than 15.2 million taxpayers can use 'RENTA WEB' to file their tax returns online, and 5.7 million of them have already browsed the platform
• '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

 

May 3, 2016.- The Tax Agency has already returned more than 1.43 billion euros to 2,247,000 taxpayers. Thus, after the close of the first month of the online campaign for Personal Income Tax for 2015 (IRPF 2015), more than three out of every four requests made to date have already been paid to taxpayers. The number of returns is up almost 2% compared to the same day last year, and the amount has increased by more than 9%.

More than 3,337,000 taxpayers had already filed their tax returns as of April 29, 2.9% more than in the previous campaign on the same dates. Of this total, more than 2,792,000 taxpayers, 83% of the total, have used the new 'RENTA WEB' platform, which represents an increase of almost 5% compared to the number of online draft submissions that were made last year.

In contrast, filings under the 'PADRE' programme have dropped by almost 6.8%, due to the significant reduction in the group of taxpayers who this year are still required to file their tax return under the traditional aid programme offered by the Tax Agency.

Particularly noteworthy is the evolution of the tax returns already submitted to date, more than 280,000, which represents an increase of almost 32% compared to the figures for the same period last year.

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.

 

RENTA WEB, a draft for 80% of taxpayers

More than 5,740,000 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 assistance programs.

In the current campaign, only a little over 4,100,000 returns 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.

 

How does RENTA WEB work?

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 it does not require the prior download of any program.

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 out to submit it on paper. 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 summary of the declaration, to compare the most advantageous option for family units (individual or joint).

 

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 Income Tax draft that existed in the previous campaign, this year, therefore, 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, among others.

 

How to obtain the 'PIN Code' and the reference number (REN0)?

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

• - Online, following the instructions contained in the letter which the Tax Agency will send to those who request it, via the option offered on the Cl@ve PIN icon of the Agency's 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 Tax Agency's offices, providing your ID number, an e-mail address and a mobile phone number, without the need to book an appointment or any further documentation, except for producing your identity document.

Once registered in the system, when the taxpayer wishes to carry out a procedure, he or she may request it from the link available in the procedure itself or through the 'PIN Code' 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 PIN code, 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 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)

 

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 April 29 for personal income tax 2014 and personal income tax 2015)