The 2017 Income Tax Campaign kicks off

• The submission period starts today for all non-face-to-face routes and in 48 hours the first personal income tax returns will be received.
• The mobile application, which allows more than 4.8 million taxpayers to present their Income 'in one click', and the telephone preparation of declarations by calling the taxpayer, will complement the presentation route from the Agency's website through ' WEB RENT
• The anticipation of assistance services to March 15 has allowed that, as of yesterday, 577,000 downloads of the APP have already been made and that more than one million taxpayers have been able to access their tax data
• Improvements are introduced in RENTA WEB and in data downloading to continue advancing in ease of management for the taxpayer
• In this year's campaign, the presentation of 19,945,000 declarations is planned, of which 13,774,000 will be returned, for an amount of 9,468 million euros

April 4, 2018 .- The Tax Agency opens today the deadline to confirm, modify and submit the Personal Income Tax declaration corresponding to 2017 (IRPF 2017). In the Income Campaign that is now starting for all non-face-to-face channels, the Agency has provided two new channels, the new mobile application and the 'Le Llamamos' plan, which together with the traditional use of the AEAT website ( headquarters.agenciatributaria.gob.es ), allow you to expedite the presentation of the declaration. Returns will begin in just 48 hours, on April 6.

This year, in addition, taxpayers have in advance, since March 15, with a series of assistance services, such as downloading and viewing tax data, obtaining the reference number and postal shipments to a certain group. of taxpayers. From that date until yesterday, more than one million taxpayers have already accessed their tax data and more than 1.1 million have obtained the reference number for the management and presentation of their declaration.

In this way, taxpayers have had the opportunity to prepare with more time 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 4,850,000 taxpayers who have the simplest declarations have from today the possibility of presenting their income 'in a single click' through the new 'APP' of the Tax Agency, which is available in the 'markets' of Google and Apple for all mobile phones (and tablets, if applicable) running Android and iOS.

However, the APP is also a powerful assistance tool for the rest of the filers, making it easier to obtain the reference number, view the tax data and receive 'push' messages with information of interest such as the time of the 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.

As of yesterday, 577,000 downloads of the APP had already been made and 374,000 different users were registered in the application. It is estimated that, potentially, the new 'APP' can be downloaded on more than 44 million mobile phones, allowing taxpayers to access the Agency's services from any location and at any time, thereby simplifying the management of the most frequent procedures.

After downloading the application, to access personalized services, in the case of filing returns, for security reasons it will be required that the terminal have an activated screen lock system. Next, the taxpayer must identify themselves by means of 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 will be stored in the application for later use, and may accept the receipt of 'push' messages.

Taxpayers with the simplest returns, those for which the Agency has sufficient information for direct submission, will be able, once they verify their data, to submit the return in a single click. In turn, both taxpayers with simple income who want to modify or incorporate some data, and those who necessarily have to provide information to file the declaration, the APP will automatically redirect them to the Agency's website.

'Callback' Scheme

There is another profile of taxpayers, such as the 860,000 who went to an Agency office last year, but limited themselves to confirming without changes the AEAT's proposed declaration and, in general, all those less accustomed to new technologies and who have a telephone assistance profile, for whom an alternative to in-person assistance has been provided, so that they can present sooner and, where appropriate, also obtain their refund sooner, the plan called 'We Call You'.

This plan, which already had a precedent last year in the form of a pilot project, allows, from today until the end of the campaign, for the Agency to call the taxpayer to assist them in the preparation and presentation of the declaration. The taxpayer makes an appointment online or by phone, at their choice in 15-minute intervals between 9 a.m. and 8:30 p.m., and must simply have the necessary information available to make the declaration at the time the call from the office has been agreed. Agency.

Improvements in WEB RENT

Both channels, the APP and the 'Le Llamamos' plan, as well as the presentations through the Agency's website, use the same tool, which is RENTA WEB. This unique platform allows you to access the most up-to-date tax data, resume a previous declaration proposal and open new work sessions at any time and from any device.

After last year's improvements, RENTA WEB maintains its characteristics for the current campaign, although it provides new facilities to continue improving its usability and flexibility, both in terms of downloading tax data and during navigation itself.

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

How do I obtain 'Clave PIN' and the reference number?

The reference number and 'Clave PIN' are still, together with the digital certificate and electronic ID, the login requirements for RENTA WEB and other Income Tax services, such as consulting tax details and the status of your refund.

Obtaining the Cl@vePIN 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:

• Internet, following the instructions of the letter that the Agency will send to those who request it through the option offered in the 'PIN Code' icon on the AEAT website. 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.
• At the Agency's offices, providing your ID, an email and a mobile phone number, upon request for an appointment and without the need for additional documentation.

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 'PIN Code' 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 on the Agency's website, or by identifying yourself in the APP, the NIF, box 450 of the 2016 Income Tax and the validity date of the NIF itself will be requested. For non-filers in the previous year and new filers, instead of box 450, certain digits of the code of a bank account of which the taxpayer is the owner will be requested. In order to facilitate its use, the reference number will only consist of six characters.

You can also request the reference number by phone, at 901 200 345, or at 91 535 68 13. Furthermore, when mailing tax data, box 450 will be sent instead of the reference number itself, given the possibility of obtaining different reference numbers depending on the taxpayer's needs.

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), from April 4 to July 2 (June 27 if it is 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
In the offices of the AEAT, CCAA and local entities	To return and enter (direct debiting the payment)
In the offices of the collaborating financial institutions	To return and enter (without domicile)

Wealth Tax Declaration

In the current campaign the Wealth Tax declaration is still obligatory for taxpayers who are required to pay tax (after the relevant deductions and allowances have been applied) and for those who are not required to pay tax, but have property and rights whose value is greater than two million euros. The tax return is filed online.

Under state law, the minimum amount exempt stands at 700,000 euros and the primary residence is exempt up to 300,000 euros, although both limits may vary according to the autonomous region. All those taxpayers that are liable to declare a Wealth Capital return must do so via the Internet, using the Clave PIN, reference number or by using an e-DNI or e-certificate.

The deadline for submission begins today and runs until July 2 (until June 27 for direct debit payments). In the case of declarations to be entered without direct debit, it is necessary to previously make the deposit (by debiting an account or in cash) in a financial institution and obtain the proof of payment number provided by the entity itself (Complete Reference Number, NRC ).

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)