2017 Income Tax campaign

• So far, 3,450,000 taxpayers have already submitted their declaration, 755,000 more than last year, of which 2,238,000 have received their refund, 29% more
• More than 126,000 declarations have been submitted so far with the new mobile application and almost 183,000 appointments have been made for the 'We Call You' plan for telephone preparation of declarations, the two new ways that complement the presentation from the Agency's website through from 'RENTAL WEB'

April 24, 2018 .- The Tax Agency has returned, as of today, 1.4 billion euros, almost 28% more than last year in the same period, in three weeks campaign of the Personal Income Tax corresponding to 2017 (IRPF 2017). There are now 2,238,000 taxpayers who have received their refund so far, 29% more than in the previous year.

This streamlining of returns is the result of a new and strong acceleration of filings at the beginning of the campaign, driven by the advancement in assistance services and with the support of the two new ways incorporated this year for filing returns, the new mobile application and the 'Le Llamamos' plan for preparing declarations by telephone.

Thus, in these first three weeks of the campaign there have been 3,450,000 taxpayers who have already submitted their declaration, which is 755,000 more (28% more) than last year in the same period. Declarations with a refund request total 2,988,000 (+25%) and those with results to be entered total 380,000, with an increase of 53%.

This year, taxpayers have had the opportunity to prepare with more time, since March 15, to be able, if they wish, to present their declaration from the first day through 'RENTA WEB', the universal tool offered by the Agency for the management of all Income Tax returns, regardless of the preparation and presentation channel (new 'APP', telephone, Agency website and offices).

For this campaign, it is expected that 19,945,000 declarations will be submitted, 217,000 more than the previous year. Of them, it is expected that 13,774,000 will give the right to a refund, for an amount of 9,468 million euros, while 5,246,000 are expected to leave with results to be deposited, for an amount of 9,621 million euros.

The deadline for submission ends on July 2, both for the statements to be entered and for those with the result 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 27. In-person service in offices will begin on May 10.

La Renta, 'in one click'

More than 126,000 taxpayers have so far submitted their declaration through the new Tax Agency APP, which is available in the Google and Apple 'markets' for all mobile phones (and tablets, if applicable) that work with Android and iOS. Of that total, just over 103,000 are simple declarations that have been submitted 'in a single click' through the 'APP' and the rest are taxpayers to whom the application has referred to the Agency's website to make some modification. and they have returned to the APP to conclude the presentation.

In addition to allowing presentations, the APP is a powerful assistance tool that simplifies the management of the most frequent procedures, by facilitating obtaining the reference number, viewing tax data and receiving 'push' messages with information on interest as the time of issuance of the refund. The APP can be used on up to four different devices (mobile phones and tablets) and supports up to 20 user profiles, each with its reference number, which allows the preparation and presentation of declarations for family members and friends, as well as the calculation of the most favorable option between individual and joint statements.

After downloading the application, to access personalized services, in the case of filing returns, for security reasons it is required that the terminal have an activated screen lock system. Next, the taxpayer must identify themselves using the reference number (with box 450 of the previous year's declaration, the NIF and its validity date; or by 'PIN Code' or electronic certificate), which is stored in the application for later use, and can accept the receipt of 'push' messages.

'Callback' Scheme

There is another profile of taxpayers, those who traditionally go to the Agency's offices starting in May and limit themselves to confirming without changes the AEAT declaration proposal, as well as, in general terms, all taxpayers less accustomed to the new technologies that have a telephone assistance profile, for whom the Agency has provided an alternative to in-person assistance, so that they can present sooner and, where appropriate, also obtain their refund sooner, the plan called 'We Call You'.

To date, there are almost 183,000 taxpayers who have already requested an appointment online or by phone so that the Agency can call them and assist them in preparing and submitting their return. When making an appointment, the taxpayer chooses a 15-minute slot between 9 a.m. and 8:30 p.m., and must simply have the necessary information available to make the declaration at the time they have agreed to call the Agency.

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 lowered if the income relates to more than one taxpayer (with exceptions), and when the taxpayer is not obliged to make a withholding or when the income is subject to a fixed withholding tax rate. In such cases, the limit is 12,000 euros per year.

Both limits are still valid for not being required to file a tax return if the taxpayer has the following income instead of or in addition to them:

• 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.

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 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 proposed declaration.

Details such as the following should be checked carefully:

• Properties and their land registry reference numbers
• Personal and family circumstances (if they changed in 2017)
• 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 27, but the payment will not be made effective until July 2, the last day of the Income Campaign. Direct debit does not prevent the payment from being split into two installments (the second, November 5).

Non-face-to-face methods (without traveling to offices), until July 2 (June 27 if direct debit payments):

FILING METHODS	Cases in which you can use this method
Income Portal 2017 headquarters.agenciatributaria.gob.es	ALL
APP (mobile phones and tablets) *	Payment (by direct debit) or refund
'We Call You' Plan (by appointment)*
By phone (operator) * 901 200 345 and 91 535 68 13 (Monday, 9 a.m. to 9 p.m.)
Through electronic and telephone banking	To be returned and entered (without domicile)
At ATMs of certain entities

(*) Limited by profiles: Fundamentally, income from work, movable capital, allocations of real estate income, sales of investment funds subject to withholding and, in the case of telephone service, also leasing of a property.
 
In-person routes , from May 10 to July 2 (June 27 if payment is direct debited, charged on July 2):

FILING METHODS	Cases in which you can use this method
At the offices of the Tax Agency, Autonomous Community or local authorities	To be returned and deposited (by direct debit)
In the offices of the collaborating financial institutions	To be returned and entered (without domicile)

Main information and assistance services

• Internet: headquarters.agenciatributaria.gob.es
  (offers information and procedures without schedules).
• Telephone Appointment 'We'll Call You':
  901 22 33 44 or 91 553 00 71 (operator, 9 a.m. to 7 p.m., Mon.)
  901 12 12 24 or 91 535 73 26 (automatic service, 24 hours)
• Assistance Telephone: 901 200 345 and 91 535 68 13
  (to manage the declaration; from 9 a.m. to 9 p.m., Mon.
• Income Information phone line: 901 33 55 33 and 91 554 87 70
  (to resolve doubts; from 9am to 7pm, Mon-Fri)

Annex:

• IRPF 2017 (Data as of April 24)
• Declarations presented
• Refunds requested and paid (amounts in million euros)
• Refunds paid number and amount 2016/2017 (amounts in millions of euros)