2018 Income Tax Campaign

• So far, 3,248,000 taxpayers have filed their tax return, 613,000 more than last year at the same time, and of them 2,042,000 have already received their refund, 32% more.
• 168,000 tax returns have already been submitted using the mobile app, 49% more than at the same time last year, meaning that in just 15 days of campaigning, 84% of the returns submitted using this same method from the entire previous campaign have already been covered.
• 245,000 appointments have been made for the 'Le Llamamos' plan, 64% more, and 45,000 declarations have been made by telephone so far, 80% more

April 17, 2019 .- The Tax Agency has returned, as of today, 1,237 million euros in two weeks of the Personal Income Tax campaign for 2018 (IRPF 2018), which is 42% more than last year at the same time. So far, 2,042,000 taxpayers have already received their refunds, 32% more than at the same time last year.

Once again this year, the acceleration of returns in the first part of the campaign is directly linked to the acceleration of filings, which is facilitated by the advance provision of assistance services, improvements in 'RENTA WEB' and the new boost given to the two alternative non-face-to-face filing methods, the Agency's mobile application and the 'Le Llamamos' plan for telephone filing of returns.

In these two weeks of campaigning, 3,248,000 taxpayers have filed their tax returns, 613,000 more (23% more) than last year at the same time. This streamlining affects both returns with a result to be returned (2,836,000, 22% more), as well as those with a result to be paid (338,000, 29% more).

In the current campaign, 20,350,000 declarations are expected to be submitted, 361,000 more than the previous year. Of this total, it is expected that 14,314,000 will be eligible for a refund for an estimated amount of 10,468 million euros, 4.5% more, while nearly 5,161,000 will result in a refund of 10,160 million euros. The deadline for filing returns is July 1, both for income and refund returns, although the deadline for returns to be paid by direct debit will end on June 26. In-person service at offices begins on May 14.

Strong increase in presentations with the 'app'

Particularly significant is the increase in tax returns submitted through the app. 168,000 tax returns have been submitted through this channel to date, which is 49% more than last year, so that in just 15 days, 84% of all tax returns submitted using the application last year have already been processed. Of this total, 131,000 correspond to 'one-click' submissions 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.

For this campaign, those users who have kept the Tax Agency's mobile application installed and, therefore, were already previously identified in the 'app', will be able to access personalized services more quickly, such as tax data and the declaration proposal itself, since they will only need to enter the date relative to their NIF requested by the application and, therefore, they will not have to locate box 475 of the declaration of the previous year, box that will be necessary to present the Income Tax with a reference number through the web.

In turn, users who have not previously downloaded the app will not need to locate the box if they have the reference from the previous year, since that reference will be used to obtain the new one in the current campaign once the app has been downloaded.

The app also incorporates a whole series of design improvements to continue making it easier to use, such as the possibility of modifying the tax allocation and the IBAN code, consulting the tax data of the three previous campaigns or cancelling a previously arranged appointment.

'Callback' Scheme

The number of tax returns prepared by telephone by the Tax Agency for taxpayers who have made an appointment for the 'We Call You' plan is also increasing. To date, 45,000 declarations have been submitted via this channel (80% more) and 245,000 appointments have been arranged for the Agency to call them.

By absorbing the old incoming call system, the system allows for better planning of the telephone service and, therefore, greater agility for an assistance tool designed as the great telematic alternative to face-to-face assistance so that taxpayers less accustomed to new technologies, and who have a telephone assistance profile, can file sooner and, where appropriate, also obtain their refund sooner.

Securities portfolio

This campaign also includes the incorporation of the securities portfolio in RENTA WEB. This tool, which has already been used by 154,000 taxpayers this year, will allow them to directly view the composition of the portfolio as of January 1 of the year in which the tax is due (for this campaign, 2018) and the operations of the year, and also to dump all the income generated by the sale of listed shares, facilitating the declaration of capital gains and losses.

In turn, the data that the taxpayer will have to continue to incorporate, specifically the historical purchase prices of their shares, will allow this information to be recorded in the coming years and the calculation of capital gains and losses will be practically automatic in the future.

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 12,643 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 and capital gains subject to withholding with a joint limit of 1,600 euros.
• Attributed income from property, income from full untaxed returns on investment capital obtained from Treasury bonds and grants for purchasing protected or affordable housing, and other capital gains deriving from public aids, with a joint limit of 1,000 euros per year.

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 2018)
• 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 26, but payment will not be made until July 1, 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 1 (June 26 for direct debit payments):

FILING METHODS	Cases in which you can use this method
Income Portal 2018 headquarters.agenciatributaria.gob.es	ALL
APP (mobiles and tablets) *	Payment (by direct debit) or refund
'We Call You' Plan (by appointment)*
By electronic and telephone banking	To enter (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.
 
In-person routes , from May 14 to July 1 (June 26 if payment is made by direct debit, charged on July 1):

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)
• 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 2018 (Data as of April 17)
• Declarations presented
• Refunds requested and paid (amounts in million euros)
• Refunds paid number and amount 2017/2018 (amounts in millions of euros)