2017 Income Tax campaign

• So far, 3,450,000 taxpayers have already filed their tax return, 755,000 more than last year, of which 2,238,000 have received their refund, 29% more.
• More than 126,000 tax returns have been submitted so far using the new mobile application and almost 183,000 appointments have been made for the 'Le Llamamos' plan for filing tax returns by phone, the two new methods that complement filing from the Agency's website through 'RENTA WEB'.

April 24, 2018 .- The Tax Agency has returned, to date, 1.4 billion euros, almost 28% more than last year in the same period, in three weeks of the Personal Income Tax campaign for 2017 (IRPF 2017). To date, 2,238,000 taxpayers have already received their refunds, 29% more than in the previous year.

This speeding up of returns is the result of a new and strong acceleration of filings at the start of this campaign, driven by the advancement in assistance services and with the support of the two new channels incorporated this year for filing returns, the new mobile application and the 'We Call You' plan for filing returns by telephone.

Thus, in these first three weeks of the campaign, 3,450,000 taxpayers have already filed their tax returns, which is 755,000 more (28% more) than last year in the same period. The number of declarations with a refund request totals 2,988,000 (+25%) and those with a result to be paid totals 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 so wish, to submit their return 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 channel of preparation and submission (new 'APP', telephone, Agency website and offices).

For the current campaign, 19,945,000 declarations are expected to be submitted, 217,000 more than the previous year. Of these, 13,774,000 are expected to be eligible for a refund, amounting to 9,468 million euros, while 5,246,000 are expected to result in a refund, amounting to 9,621 million euros.

The deadline for filing both returns to be paid and those with a return result is July 2. However, in the declarations to be filed, if you choose to make the payment by direct debit, the submission period will be until June 27. In-person service at offices will begin on May 10.

Income tax, 'in one click'

More than 126,000 taxpayers have so far filed their tax returns using the new Tax Agency app, which is available on the Google and Apple markets for all mobile phones (and tablets, where applicable) that run on Android and iOS. Of this total, just over 103,000 are simple declarations that have been submitted 'in a single click' through the 'APP' and the rest are taxpayers who have been referred by the application to the Agency's website to make some modification and have returned to the APP to complete the submission.

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

After downloading the application, to access personalized services, such as filing tax returns, for security reasons the terminal must have a screen lock system activated. The taxpayer must then identify himself using the reference number (with box 450 of the previous year's declaration), the NIF and its validity date; or by means of a 'PIN Code' or electronic certificate), which is stored in the application for later use, and can accept the reception of 'push' messages.

'Callback' Scheme

There is another type of taxpayer, those who traditionally go to the Agency's offices from May onwards and simply confirm the AEAT's declaration proposal without changes, as well as, in general terms, all taxpayers less accustomed to new technologies who have a telephone assistance profile, for whom the Agency has provided an alternative to face-to-face assistance, so that they can submit sooner and, if applicable, also obtain their refund sooner, the plan called 'We Call You'.

To date, almost 183,000 taxpayers have already requested an appointment online or by telephone so that the Agency can call them and assist them in preparing and submitting their tax return. When making an appointment, taxpayers choose a 15-minute time slot between 9 a.m. and 8:30 p.m. and simply have the information needed to file their tax return available at the time they have agreed to receive the call from 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, 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.

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 declaration proposal.

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. Direct debit means that you can file your tax return any day up until June 27, but payment will not be made until July 2, the last day of the Tax Return Campaign. Direct debit does not prevent payment from being split into two instalments (the second on November 5).

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

FILING METHODS	Cases in which you can use this method
Income Portal 2017 headquarters.agenciatributaria.gob.es	ALL
APP (mobiles 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 (Mon-Fri, 9am-9pm)
By electronic and telephone banking	To be returned and entered (without domicile)
At ATMs of certain entities

(*) Limited by profiles: Mainly, income from work, movable capital, allocation of real estate income, sales of investment funds subject to withholding and, in the case of telephone assistance, also the leasing of a property.
 
In-person routes , from May 10 to July 2 (June 27 if payment is made by direct debit, 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 paid in (by direct debit)
In the offices of the collaborating financial institutions	To be returned and entered (without domicile)

Main information and assistance services

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

Annex:

• Personal Income Tax 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)