The 2016 Income Electronic Filing Campaign Begins

• The filing period starts today and in 48 hours the first personal income tax returns will be received.
• 100% of the declarations can be made with 'RENTA WEB', which does not require downloading programs, gives access to the most updated tax data and allows operating in different sessions from any device
• For the first time, modifications in their favor that taxpayers must make on returns already submitted can be made through the declaration itself.
• In this year's campaign, the presentation of 19,750,000 declarations is planned, of which 14,775,000 will be returned, for an amount of 11,198 million euros

 

April 5, 2017.- The Tax Agency opens today the deadline to confirm, modify and submit the Personal Income Tax declaration corresponding to 2016 (IRPF 2016). In the Income 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 now be the Agency's unique platform. As was the case last year, all the drafts that are traditionally sent by mail, as well as the declarations that are made and presented in the Agency's offices during the in-person campaign period, will be prepared with RENTA WEB, as will the declarations submitted by taxpayers electronically. With the incorporation of 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 submitted in the current campaign, which represents a new increase in the number of personal income tax filers after that registered in the last campaigns. A total of 14,775,000 declarations are expected to give the right to a refund, for an amount of 11,198 million euros, while it is expected that 4,175,000 declarations will be returned with results to be deposited, for an amount of 8,537 million euros.

The possibility of submitting returns online, as well as telephone support, begins today and, as a novelty, printed returns can also be submitted from today through collaborating entities. Returns will begin in just 48 hours, on April 7.

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

 

RENTA WEB, the Agency's universal service

With RENTA WEB, all taxpayers will be able to have a proposed declaration, 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 destination: 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 do not change, 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. Whenever they want, the taxpayer will access their updated tax data and will be able to resume a proposed declaration on which they had been previously working, and open new work sessions at any time and from any device, including tablets and mobile phones.

Once the taxpayer accesses the platform and identifies themselves, the automatic transfer of data occurs. If you do not need to correct them or provide additional information, you can now submit the return 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 notifications and downloading of known data, improved this year to reinforce the usability and flexibility of the tool. As a novelty, the taxpayer must confirm whether or not he wants to incorporate each data pending transfer, to avoid, by omission, leaving data untransferred.

 

'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 will appear as 'pending' in the results summary table and which must be completed. by the taxpayer, such as, for example, those referring to asset 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 first previously opened session, they have new information, so that they can decide if they want to generate a new declaration proposal and, likewise, will allow, through the summary of the declaration , compare within family units which is the most advantageous option (individual or joint).

As in the previous year, if the taxpayer chooses to print the proposed declaration for delivery on paper at the Agency's offices 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 Tax Agency server, so it will only be necessary, to complete the presentation, to deliver the entry and return document to the collaborating entity or Agency office, instead of the complete declaration. At any time, the taxpayer who wants to obtain a copy of the results before presentation can do so from the RENTA WEB 'preview' tab.

 

'REN0' and 'PIN Key'

In this campaign, taxpayers once again have 'REN0' and 'PIN Code' as access services to the reference number for processing the draft and presentation of the declaration, obtaining tax data and, where appropriate, querying the status of the return. 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 may be used for all Income procedures.

In the case of REN0, this year the box that will be required to obtain the reference number is 440 from 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 can use the same number until the beginning of the Income Tax campaign of the following year, thus facilitating its use for Income services other than those linked to the processing of the declaration.

Unlike the REN0, PIN Code does not require the taxpayer to remember box 440 of the previous year's declaration and allows the electronic submission of declarations to be entered without the need for direct debit. In addition, the PIN Code can be used for other procedures unrelated to the Income Campaign and for services of 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 They 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 self-assessment rectification request procedure to be carried out through the 2016 Income Tax return itself and through the same platform.

Until now, when a taxpayer wanted to rectify the declaration presented in his favor, because he understood that a refund greater than that initially reflected should result, or a lower income, he had to present, online or physically in the offices, a document independent of the own initial statement, in which he indicated the reasons for the rectification he requested.

This option is maintained, but now it is 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 from the first moment. of your rectification request.

To do this, the taxpayer must access the 'Income 2016' section of the Agency's website ( Headquarters.agenciatributaria.gob.es ), click on the 'More procedures' icon and enter the option to modify the presented declaration. 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 had incorporated by mistake, etc.).

After completing the process and the taxpayer incorporating, if required, the additional documentation that he considers necessary to justify the modification, a corrective declaration document will be generated ready for submission online.

 

Pilot plan for outgoing calls

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

The taxpayer, when requesting an appointment online for in-person attention and, in the event that there are no open appointments available at that time for the requested day, may have the option of being contacted by telephone by the Agency to prepare their request. statement. In this case, you must provide a contact telephone number through the website and select a day or time slot in which you want 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 obliged 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 to not declare 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, full income from movable capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected or appraised-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 get 'PIN Code' and 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 carried out 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 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'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, they can request it from the link available in the procedure itself or through the 'PIN Code' 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 440 of the 2015 Income Tax and a mobile number to which an SMS with the reference number will be sent will be requested. 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 owner will be requested. In order to facilitate its use, the reference number will only consist of six characters.

In addition to using the specific icon on the Agency's page, and the electronic certificate and PIN code, the reference number can also be requested by phone, at 901 12 12 24, or 91 535 73 26.

In addition, through the mobile alert service and in mailings of drafts and tax data, 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 declaration proposal offered by the Tax Agency. 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 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. Domiciliating the payment means that the Income Tax return can be submitted any day, until June 26, but the payment will not be made effective until June 30, the last day of the Income 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 traveling to offices), from April 5 to June 30 (June 26 if direct debit payments):

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

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 entered without direct debit, they may be submitted online with an electronic certificate, electronic DNI, reference number or PIN code. In this case, it is necessary to previously make the deposit (by debiting an account or in cash) at a financial institution and obtain the payment receipt number provided by the bank (Complete Reference Number, NRC).

Main information and assistance services

• Internet: headquarters.agenciatributaria.gob.es
  (offers information and procedures without schedules).
• Assistance Telephone: 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; from 9 a.m. to 7 p.m., Monday to Friday)
• Telephone Appointment: 901 22 33 44 and 91 553 00 71