2017 Income Tax campaign

• So far, the Tax Agency has refunded more than 2.473 billion euros to 3,741,000 taxpayers, 14% more than the same period during the last campaign
• Almost 150,000 tax returns have been filed so far via the new mobile application, and more than 37,600 via the 'We'll call you' plan, whereby taxpayers can elaborate their returns over the phone. Both methods complement the 'RENTA WEB' page for filing the return on the Tax Agency's website
• In-person assistance for elaborating returns in the Tax Agency offices begins today, and will be open until 2 July, the last day of the campaign

May 10, 2018 .- More than 5,789,000 taxpayers have already filed their 2017 Personal Income Tax return (IRPF 2017) as of today, when the Tax Agency begins providing in-office assistance to taxpayers requiring in-person assistance.

This new and notable acceleration in tax return filings, boosted by the early availability of help services and with the support of the two new filing methods introduced this year, the new mobile application and the 'We'll call you' over-the-phone filing system, have resulted in 776,000 more tax returns having already been filed than in the same period last year, the first third of the campaign.

235,000 of these are represented by taxpayers who, last campaign, waited to receive in-person office assistance from May onwards, but who decided to make the most of the different, remote filing methods this year, to accelerate the process and the potential refund.

Streamlining the campaign

The fact of the matter is the streamlined filing process has had a corresponding effect on speeding up the refunds due. As of today, the Tax Agency has already refunded 2.473 billion euros, 14.1% more than this time last year, to 3,741,000 taxpayers, which is 467,000 more (+14.3%) than the last campaign.

Tax returns with a refund request amount to 4.8 million (+13% from last year), and, at this point, almost 78% of those who have requested the refund have already received it. This streamlined filing process has also affected tax returns resulting in payments due, some 826,000, with an inter-annual growth of more than 32%.

This year, taxpayers have had the opportunity to prepare with more time, from 15 March, so that they could file their tax return from day one through 'RENTA WEB', the universal tool offered by the Tax Agency to manage all tax returns, regardless of the channel for elaborating and filing the return (the new app, over the phone, the Tax Agency website or in the 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.

Four filing methods available to taxpayers

Remote methods for filing tax returns, either through the RENTA WEB tool on the Tax Agency website, using the new app, or with the 'We'll call you' plan, have accelerated the refund process, and allowed taxpayers to avoid having to travel to offices for in-person filing.

Thus, the acceleration caused by the use of the Tax Agency's website this year was also boosted by the fact that 149,000 taxpayers filed their tax return via the new app (over 121,000 simple tax returns filed 'in just one click', and the remainder having previously visited the website to make a modification), and another 37,600 taxpayers less familiar with new technologies decided to arrange a time and date for the Tax Agency to call them in order to file their tax return over the phone.

In the latter case, we can also add the returns of other taxpayers who, even after arranging an appointment and receiving over-the-phone assistance, eventually decided to complete the filing process through other remote channels. Over-the-phone filing, including the traditional inbound calls to the Tax Agency and the 'We'll call you' plan, is increasing by almost 94%.

Alongside these three channels, as of today the Tax Agency has also set up the in-person taxpayer assistance in its offices. As with previous years, the ability to arrange an appointment for in-person assistance is rolled out progressively; thus, taxpayers are advised to use this service gradually.

In turn, with a view to mitigate any missed appointments, which affects all taxpayers, the Tax Agency would like to remind citizens that they can change the time and date of their appointment, or inform the Tax Agency that they have decided not to use this channel. In previous campaigns, taxpayers did not show up in more than 25% of appointments arranged over one week in advance.

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. The information on RENTA WEB will be as up-to-date as possible. However, in any case, the Tax Agency may not have all the important information needed for the tax return, which taxpayers may have to include in their tax return 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 online or by calling 901 22 33 44 / 91 553 00 71 or 901 12 12 24 / 91 535 73 26) *
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 numbers to book an in-person appointment:
  901 22 33 44 or 91 553 00 71
• 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:

• 2017 Personal Income Tax (Details as of 10 May)
• Declarations presented
• Refunds requested and paid (amounts in million euros)
• Refunds paid number and amount 2016/2017 (amounts in millions of euros)