The 2017 Income Tax Campaign kicks off

• The filing period starts today for all non-face-to-face filing methods and the first IRPF refunds will be received within 48 hours.
• The mobile application, which allows more than 4.8 million taxpayers to file their Income Tax 'in one click', and the preparation of declarations by telephone through calls to the taxpayer, will complement the filing route from the Agency's website through 'RENTA WEB'
• The anticipation of assistance services on 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 being made to RENTA WEB and to data downloading to continue making progress in ease of use for taxpayers
• This year's campaign is expected to include 19,945,000 tax returns, of which 13,774,000 will be refunded, amounting to 9.468 billion euros.

April 4, 2018 .- The Tax Agency opens today the period to confirm, modify and submit the Personal Income Tax return for 2017 (IRPF 2017). In the Income Tax 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 'We Call You' plan, which together with the traditional use of the AEAT website ( sede.agenciatributaria.gob.es ), allow for speeding up the filing of the declaration. Refunds will begin in just 48 hours, on April 6.

This year, taxpayers have also had access to a series of assistance services in advance, since 15 March, such as downloading and viewing tax data, obtaining a reference number and postal mailings to certain groups of taxpayers. Since then, more than one million taxpayers have accessed their tax data and more than 1.1 million have obtained the reference number for the management and filing of their tax returns.

In this way, taxpayers have had the opportunity to prepare with more time to be able, if they so 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 channel of preparation and presentation (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 4,850,000 taxpayers who have the simplest tax returns have the possibility of filing their income tax return 'in a single click' from today through the new 'APP' of the Tax Agency, which is available in the 'markets' of Google and Apple for all mobile phones (and tablets, where applicable) that work with Android and iOS.

However, the APP is also a powerful assistance tool for other taxpayers, as it facilitates obtaining the reference number, viewing tax data and receiving 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.

As of yesterday, the app had been downloaded 577,000 times and 374,000 different users were registered. It is estimated that the new 'APP' could potentially 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, such as filing tax returns, for security reasons the terminal will need to 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 will be stored in the application for later use, and you can accept the reception of 'push' messages.

Taxpayers with simpler returns, those for which the Agency has sufficient information for direct filing, will be able to file the return with a single click once their data has been verified. In turn, both taxpayers with simple income who want to modify or add some data, as well as those who necessarily have to provide information to file the declaration, will be automatically redirected by the APP to the Agency's website.

'Callback' Scheme

There is another type of taxpayer, such as the 860,000 who went to an Agency office last year but simply confirmed the AEAT's declaration proposal without changes, and in general, all those who are less accustomed to new technologies and who have a telephone assistance profile, for whom an alternative to face-to-face assistance has been arranged, so that they can submit their tax return sooner and, if applicable, 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 preparing and submitting the declaration. The taxpayer makes an appointment online or by phone, at their choice, in 15-minute slots between 9 a.m. and 8:30 p.m., and simply needs to have the necessary information available to file the return at the time the Agency's call has been arranged.

Improvements in RENTA WEB

Both channels, the APP and the 'We Call You' 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 tax return proposal and open new work sessions at any time and from any device.

Following last year's improvements, RENTA WEB maintains its features 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, 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

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 done in two ways:

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

Once registered in the system, when the taxpayer wishes to carry out any procedure, he or she may request it from the link available in the procedure itself, or through the 'PIN Code' 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 on the Agency's website, or when identifying yourself in the APP, the NIF, box 450 of the 2016 Income Tax Return and the validity date of the NIF itself will be requested. For those who did not file in the previous year and for new filers, instead of box 450, 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 only consist of six characters.

The reference number can also be requested by telephone at 901 200 345 or 91 535 68 13. In addition, when sending tax data by mail, box 450 will be sent instead of the reference number itself, given the possibility of obtaining different reference numbers depending on the needs of the taxpayer.

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 (no need to go to offices), from April 4 to 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, with charge on July 2):

FILING METHODS	Cases in which you can use this method
In the offices of the AEAT, CCAA and local entities	To be returned and paid (by direct debit)
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 paid without direct debit, it is necessary to first make the payment (by direct debit or in cash) at a financial institution and obtain the payment receipt number provided by the institution itself (Full Reference Number, NRC).

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)