The 2016 Income Electronic Filing Campaign Begins

• The filing period starts today and the first IRPF refunds will be received within 48 hours
• 100% of the declarations can be made with 'RENTA WEB', which does not require downloading programs, gives access to the most up-to-date tax data and allows operating in different sessions from any device
• For the first time, taxpayers will be able to make changes in their favor to declarations already submitted through the declaration itself.
• This year's campaign is expected to include 19,750,000 tax returns, of which 14,775,000 will be refunded, amounting to 11,198 million euros.

 

April 5, 2017.- The Tax Agency today opens the period to confirm, modify and submit the Personal Income Tax return for 2016 (IRPF 2016). In the Income Tax Campaign that is now starting, 'RENTA WEB' becomes the universal tool offered by the Agency for the management of all declarations, given that its use also extends to taxpayers with income from economic activities.

Thus, RENTA WEB will be the Agency's sole platform. As was the case last year, all drafts that are traditionally sent by mail, as well as the declarations that are made and submitted at the Agency's offices during the in-person campaign period, will be prepared with RENTA WEB, as will the declarations submitted by taxpayers electronically. By incorporating taxpayers with economic activities, the benefits of simpler and more flexible management of income tax returns are extended to all taxpayers.

It is expected that 19,750,000 declarations will be filed in the current campaign, which represents a new increase in the number of personal income tax filers after that recorded in the last campaigns. A total of 14,775,000 returns are expected to be eligible for a refund, amounting to 11,198 million euros, while 4,175,000 returns are expected to result in a refund, amounting to 8,537 million euros.

The possibility of filing returns online, as well as telephone assistance, begins today and, as a novelty, from today onwards, printed returns can also be filed through collaborating entities. Refunds will begin in just 48 hours, on April 7.

The deadline for filing returns will end on June 30, both for returns to be entered and for those with a result to be returned. However, in the declarations to be filed, if you choose to make the payment by direct debit, the submission period will be until June 26. The in-person campaign will begin on May 11, as will assistance in offices.

 

RENTA WEB, the universal service of the Agency

With RENTA WEB, all taxpayers will be able to access a draft tax return, prepared from the data available to the Tax Agency. As a single platform for the Income Tax returns managed by the Agency, it facilitates the preparation of a draft, whatever its purpose: a declaration to be submitted online, a draft sent by post or confirmed by telephone, and also a declaration prepared in offices. The methods of reception and presentation have not changed, but rather the product with which the Agency prepares the declaration proposals.

RENTA WEB allows you to act directly on the Tax Agency server, without prior downloads of programs or data files. Taxpayers can access their updated tax data at any time and can resume a tax return proposal that they had previously been working on, as well as open new work sessions at any time and from any device, including tablets and mobile phones.

Once the taxpayer accesses the platform and identifies himself, the automatic transfer of data occurs. If you do not need to correct them or provide additional information, you can now submit the declaration from the results table, or print it to submit it on paper.

If modification or expansion of data is necessary, RENTA WEB will guide the taxpayer through a system of alerts and downloading of known data, improved this year to reinforce the usability and flexibility of the tool. As a new feature, taxpayers must confirm whether or not they want to include each piece of data pending transfer, in order to avoid leaving data untransferred by omission.

 

'Pending' data

Also new this year, and in order to improve the clarity of the information reflected, certain data for which the Agency does not have information to offer a direct transfer and which must be completed by the taxpayer will appear as 'pending' in the summary table of results, such as, for example, those referring to property transfers, income from professional activities, sales of financial assets or agricultural modules.

As in the previous campaign, the platform will also inform 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 and, likewise, through the declaration summary, it will allow them to compare the most advantageous option for family units (individual or joint).

As in the previous year, if the taxpayer chooses to print the draft declaration to be submitted in paper form to the offices of the Agency or collaborating entities, and given that the printing will be done with an Internet connection, the content of the declaration will be recorded immediately on the server of the Tax Agency, so that only the payment and refund document, instead of the complete declaration, will be necessary to complete the submission. At any time, any taxpayer who wishes to obtain a copy of the results before filing may do so from the 'preview' tab in RENTA WEB.

 

'REN0' and 'PIN Key'

In this campaign, taxpayers can once again count on 'REN0' and 'Clave PIN' as access services to the reference number for processing the draft and filing of the declaration, obtaining tax data and, where applicable, checking the status of the refund. The taxpayer may choose between the two identification systems, or use both, as they are fully compatible. Likewise, both the electronic certificate and the electronic DNI can be used for all Income Tax procedures.

In the case of REN0, this year the box that will be required to obtain the reference number is 440 of the previous year's declaration. The system allows you to request a new reference number at any time to access the most up-to-date information on RENTA WEB. Likewise, if the taxpayer so decides, he or she may use the same number until the beginning of the Income Tax campaign of the following year, thus facilitating its use for Income Tax services other than those related to the processing of the declaration.

Unlike REN0, Cl@ve PIN does not require the taxpayer to remember box 440 from the previous year's tax return and allows the electronic submission of tax returns without the need for direct debit. In addition, Cl@ve PIN can be used for other procedures unrelated to the Income Tax Campaign and for services from other organizations, such as Social Security or the General Directorate of Traffic, and it is not necessary to remember the access code, since registered users are provided with a new one each time.

 

Correct in the declaration itself

This year, RENTA WEB will also allow, for the first time, the procedure for requesting rectification of self-assessment to be carried out through the 2016 Income Tax return itself and using the same platform.

Until now, when a taxpayer wanted to rectify the declaration filed in his favor, because he believed that it would result in a greater refund than initially reflected, or a lower income, he had to submit, online or physically at the offices, a separate document from the initial declaration itself, in which he indicated the reasons for the rectification he requested.

This option remains, but it is now also possible to request rectification in the declaration itself, both during and after the Income Tax campaign, with the consequent simplification of the process and greater ease for the taxpayer, who will be able to see the result of their rectification request from the outset.

To do this, the taxpayer must access the 'Renta 2016' section of the Agency's website ( sede.agenciatributaria.gob.es ), click on the 'More procedures' icon and enter the option to modify the declaration submitted. Once inside the declaration, you must check the box enabled for the rectification request (box 127) and make the corresponding modifications (include a deductible expense, eliminate income that you have incorporated by mistake, etc.).

After completing the process and incorporating, if required, the taxpayer's additional documentation deemed necessary to justify the modification, a corrective declaration document will be generated ready to be submitted online.

 

Pilot plan for outbound calls

Also new this year, the Tax Agency is going to establish a pilot plan for the preparation of a small number of declarations based on calls that the Agency itself will make to taxpayers in cases where, at a certain time and for certain profiles of simpler declarations, there are no appointments available for face-to-face assistance.

When requesting an appointment online for in-person assistance, and in the event that there are no open appointments available for the requested day, the taxpayer may be given the option of being contacted by telephone by the Agency to prepare their declaration. In this case, you must provide a contact telephone number via the website and select a day or time slot in which you wish the Agency to contact you.

 

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 the payer is not required to withhold and when the income is subject to a fixed withholding rate. In such cases, the limit is 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 withholding with a joint 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.

 

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 440 of the 2015 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 440, certain digits of the code of a bank account of which the taxpayer is the holder will be requested. In order to facilitate its use, the reference number will only consist of six characters.

In addition to the specific icon on the Agency's website, and the electronic certificate and Cl@ve PIN, the reference number can also be requested by telephone, at 901 12 12 24, or 91 535 73 26.

In addition, through the mobile alert service and when sending drafts and tax data by mail, box 440 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. 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 2016)
• 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 26, but payment will not be made until June 30, the last day of the tax campaign. Ordering a direct debit payment does not prevent the payment being split into two instalments (the second on 6 November).

 

• Non-face-to-face methods (without going to offices), from April 5 to June 30 (June 26 for direct debit payments):

  FILING METHODS	Cases in which you can use this method
  Online s ede.agenciatributaria.gob.es	ALL
  By phone (operator) –limited by income profile*– 901 200 345 and 91 535 68 13 (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 11 to June 30 (June 26 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)

Wealth Tax Declaration

In the current campaign the Wealth Tax declaration is still obligatory for taxpayers who are required to pay tax (after the relevant deductions and allowances have been applied) and for those who are not required to pay tax, but have property and rights whose value is greater than two million euros.

Under state law, the minimum amount exempt stands at 700,000 euros and the primary residence is exempt up to 300,000 euros, although both limits may vary according to the autonomous region. All those taxpayers that are liable to declare a Wealth Capital return must do so via the Internet, using the Clave PIN, reference number or by using an e-DNI or e-certificate.

The deadline for submission begins today and runs until June 30 (until June 26 for direct debit payments). In the case of declarations to be submitted without direct debit, they can be submitted online with an electronic certificate, electronic ID, reference number or Cl@ve PIN. In this case, it is necessary to first make the payment (by direct debit or in cash) at a financial institution and obtain the payment receipt number provided by the bank (Full Reference Number, NRC).

Main information and assistance services

• Internet: sede.agenciatributaria.gob.es
  (offers information and procedures without timetables).
• Telephone Assistance: 901 200 345 and 91 535 68 13
  (to manage the draft; (from 9 a.m. to 9 p.m., Monday to Friday).
• Income Information phone line: 901 33 55 33 and 91 554 87 70
  (to resolve doubts; (9am to 7pm, Monday to Friday)
• Appointment Telephone: 901 22 33 44 and 91 553 00 71