2016 Income Campaign

• To date, the Tax Agency has returned 4,184 million euros, 2.7% more than last year, to 6,595,000 taxpayers, 6.2% more
• More than 78% of the refunds and 69% of the amounts requested have already been paid to taxpayers
• Of the total presentations, 90% have been made online thanks to '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

 

June 1, 2017.- More than 10,641,000 taxpayers have already submitted their Personal Income Tax return for 2016 (IRPF 2016), which represents a 5 .7% more than last year. In this way, when there is still a third of the campaign remaining, 578,000 more taxpayers have already filed their declaration than last year and 1,122,000 more than two years ago, thus consolidating the acceleration of filings that has been occurring with the launch of the 'RENTA WEB' platform. Likewise, of the total presentations, nearly 9.6 million, 90%, have been made online.

At the same time, and thanks to the complete implementation of 'RENTA WEB' as a universal tool offered by the Tax Agency for the management of all declarations, the acceleration of refunds also continues. The Agency has already returned 4,184 million euros to 6,595,000 taxpayers. The number of returns grew by 6.2% compared to the same dates last year, while the amount returned grew by almost 2.7%. At this time, more than 78% of the requested refunds and 69.5% of the corresponding amounts have been paid.

There are more than 11.4 million taxpayers who have already browsed RENTA WEB. Declarations with a refund request total more than 8,384,000 (an increase of 1.8% compared to last year), while those with results to be entered exceed the figure of 1,895,000, with an increase of 26.3% .

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.

 

Appointment service

The presentation of declarations and drafts with RENTA WEB accelerates the return and prevents the taxpayer from having to travel 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 the taxpayer. The appointment service will be maintained until June 30, the last day of the campaign.

The calendar of prior appointments is progressively opening, so taxpayers are recommended to gradually use the service. 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, who have decided not to use it.

 

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.

- 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.

 

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), until June 30 (June 26 if it is 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 and 91 535 68 13 (Friday, 9 a.m. to 9 p.m.)	Refunds and payments required (with direct debit)
Through electronic and telephone banking	Refunds and payments required (other than by Direct Debit)
At ATMs of certain entities	Refunds and payments required (other than by Direct Debit)

 (*) 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 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	Refunds and payments required (other than by Direct Debit)
In the offices of the AEAT or CCAA	Refunds and payments required (with direct debit)

 

 

Main information and assistance services

• Internet: headquarters.agenciatributaria.gob.es

(provides information and transactions and is always available).

• 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 clear up doubts; from 9 a.m. to 7 p.m., Monday to Friday)

• Telephone Appointment: 901 22 33 44 and 91 553 00 71

 

 Annex:

• Personal Income Tax Table 2016 (Data as of June 1)
• Table of Tax returns submitted
• Table of Returns requested and paid (in millions of euros)
• Tables Refunds paid number and amount 2015/2016 (amounts in millions of euros)