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 number of filings, 90% have been made online thanks to 'RENTA WEB', which does not require downloading any software, provides access to the most up-to-date tax data and allows you to operate in different sessions from any device.

 

June 1, 2017.- More than 10,641,000 taxpayers have already filed their 2016 Personal Income Tax return (IRPF 2016), which is 5.7% more than last year. Thus, with one third of the campaign still to go, 578,000 more taxpayers have already submitted their tax returns than last year and 1,122,000 more than two years ago, thus consolidating the acceleration of submissions that has been taking place with the launch of the 'RENTA WEB' platform. Similarly, of the total number of submissions, nearly 9.6 million, or 90%, were 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 billion euros to 6.595.000 taxpayers. The number of returns has increased by 6.2% compared to the same period last year, while the amount returned has increased by almost 2.7%. At this time, more than 78% of the refunds requested and 69.5% of the corresponding amounts have been paid.

More than 11.4 million taxpayers have already browsed RENTA WEB. The number of tax returns with a refund request totals more than 8,384,000 (an increase of 1.8% compared to last year), while those with a result to be paid exceed the figure of 1,895,000, with an increase of 26.3%.

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.

 

Appointment service

Filing tax returns and drafts with RENTA WEB speeds up the refund and prevents taxpayers from having to go 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 taxpayers. The appointment-based service will continue until June 30, the last day of the campaign.

The appointment calendar is gradually opening up, so taxpayers are advised to use the service gradually. In order to mitigate as far as possible any loss of appointments to the detriment of all taxpayers, the Tax Agency would like to remind citizens that they can change the time and day assigned for their appointment, or, where appropriate, inform the Agency itself that they 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 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.

- 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 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), until June 30 (June 26 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 and 91 535 68 13 (Mon-Fri, 9am-9pm)	Refunds and payments required (with direct debit)
By 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)

 (*) Mainly, income from work, movable capital, allocations of real estate income and sales of investment funds subject to withholding.

 

• In-person methods, until June 30 (June 26 if payment is made by direct debit, with charge 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)
At 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).

• 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 clear up doubts; (9am to 7pm, Monday to Friday)

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

 

 Annex:

• 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)