2016 Income Campaign

• To date, the Tax Agency has returned more than 2,194 million euros to 3,355,000 taxpayers, 11.7% more than last year
• 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 
• Assistance in offices to prepare tax returns starts today and will continue until 30 June, the last day of the campaign

 

11 of May of 201 7 .- More than 5,264,000 taxpayers have already submitted their Personal Income Tax return for 2016 (IRPF 2016) as of today, when the Tax Agency begins service in offices for taxpayers who require specialized assistance. The number of presentations grows by 3.9% compared to the same date last year, thus consolidating the acceleration of presentations prior to the beginning of the in-person campaign that has been taking place for two campaigns when the start dates of the presentations were unified .

This acceleration in presentations has been accompanied by an acceleration in returns as well. To date, the Agency has already returned 2,194 million euros to 3,355,000 taxpayers, so that more than 75% of the taxpayers who have requested their refund have already received it.

The number of returns grows by 5.5% compared to the same date last year, in line with the increase in return requests themselves, while the amount returned grows by more than 11.7% thanks to the complete implementation of ' RENTA WEB', the universal tool offered by the Agency for the management of all declarations.

At this time, there are more than 7,655,000 taxpayers who have already browsed RENTA WEB. Declarations with a refund request total more than 4,400,000 (an increase of 1.2% compared to last year), while those with results to be deposited exceed 672,000, with an increase of 26.5%.

It is expected that 19,750,000 returns will be submitted in this 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.

Since the first day of the campaign, on April 5, not only is the possibility of submitting returns online and by telephone open, but also the submission of printed returns through collaborating entities.

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.

 

Appointment service begins

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. Until now, more than 1,053,000 prior appointments have been made throughout Spain for the preparation of income tax returns and attended more than 1,200,000 telephone calls through the different services offered by the Agency.

As in other years, and despite the growing use of the Internet as a way to streamline Income Tax procedures, in the first weeks of the campaign there may be a high demand for the appointment request service. It should be remembered that the calendar of prior appointments is progressively opening, so taxpayers are recommended to gradually use the service.

At the same time, and 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 inform, where appropriate, the Agency itself that they have decided not to use it. In other campaigns, in more than 25% of appointments granted more than a week in advance, the taxpayer ultimately does not show up.

As a complementary means of assistance to face-to-face assistance, the Tax Agency also makes available to taxpayers with a certain profile a service to help prepare and present the declaration by telephone. This service is accessed by calling 901 200 345 or 91 535 68 13 during business hours from Monday to Friday and from 9 a.m. to 9 p.m.

 

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 payment or capital gains subject to withholdings with a joint ceiling 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 'Cl @ do you see PIN' and the reference number (REN0)?

Obtaining a Cl@ve PIN 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:

• Through the internet, following the instructions of the letter that the Agency will send to those who request it through the option offered on the icon on the Tax Agency's website 'Cl@ve PIN'. 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 'Cl@ve PIN' 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 taxpayer's DNI and first surname will be requested, box 440 of the 2015 Income Tax and a mobile number to which an SMS with the reference number will be sent. For non-filers in the previous year and new filers, instead of box 440, certain digits of the code of a bank account owned by the taxpayer will be requested. In order to facilitate its use, the reference number will be made up of only six characters.

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

 

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.)	Payment (by direct debit) or refund
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
At branches ofparticipating 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