2016 Income Campaign

• The Tax Agency has so far 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 up-to-date 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 filed their 2016 Personal Income Tax return (IRPF 2016) as of today, when the Tax Agency begins providing office assistance to taxpayers requiring specialized assistance. The number of presentations has grown by 3.9% compared to the same date last year, thus consolidating the acceleration of presentations prior to the start of the face-to-face campaign that has been taking place for two campaigns since the start dates of the presentations were unified.

This acceleration in submissions has also been accompanied by an acceleration in returns. To date, the Agency has already returned 2.194 billion euros to 3.355.000 taxpayers, meaning that more than 75% of taxpayers who have requested their refund have already received it.

The number of refunds has grown by 5.5% compared to the same date last year, in line with the increase in refund requests, while the amount refunded has grown by more than 11.7% thanks to the full implementation of 'RENTA WEB', the universal tool offered by the Agency for the management of all declarations.

At this time, more than 7,655,000 taxpayers have already browsed RENTA WEB. The number of tax returns with a refund request totals more than 4,400,000 (an increase of 1.2% compared to last year), while those with a result to be paid exceed 672,000, with an increase of 26.5%.

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.

Since the first day of the campaign, on April 5, not only has the possibility of filing returns online and through telephone assistance been open, but also the filing of printed returns through collaborating entities.

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.

 

Appointment service begins

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. To date, more than 1,053,000 appointments have been made throughout Spain for the preparation of Income Tax returns and more than 1,200,000 telephone calls have been answered through the different services offered by the Agency.

As in other years, and despite the growing use of the Internet as a way to speed up income tax procedures, in the first weeks of the campaign there may be a high demand for the appointment request service. Please note that the calendar of appointments is gradually opening up, so taxpayers are advised to use the service gradually.

In turn, and in order to mitigate as far as possible any possible loss of appointments to the detriment of all taxpayers, the Tax Agency wishes to remind citizens that they can modify the time and day assigned for their appointment, or, where appropriate, inform the Agency itself that they have decided not to use it. In other campaigns, in more than 25% of the appointments granted more than a week in advance, the taxpayer ultimately does not show up.

As a complementary assistance to face-to-face tax returns, the Tax Agency also provides taxpayers with a certain profile with a telephone assistance service for preparing and filing their tax returns. This service can be accessed by calling 901 200 345 or 91 535 68 13 during business hours from Monday to Friday, 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 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 payment or capital gains subject to withholdings with a joint ceiling 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 get 'Cl @ ve PIN' and Reference Number (REN0)?

Obtaining Cl@ve PIN requires two steps: a one-time prior registration and a subsequent request each time the taxpayer needs it. Pre-registration can be done in two ways:

• Via the Internet, following the instructions in the letter that the Agency will send to those who request it through the option offered in the icon on the Tax Agency's website 'Cl@ve PIN'. 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, they can request it from the link available in the procedure itself or through the 'Cl@ve PIN' 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 ID 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 consist of only 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.

 

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