2018 Income Tax Campaign

• So far, 3,248,000 taxpayers have submitted their declaration, 613,000 more than last year on the same dates, and of them 2,042,000 have already received their refund, 32% more
• 168,000 declarations have already been presented with the mobile application, 49% more than on the same dates last year, so that in just 15 days of the campaign, 84% of the presentations have already been covered by this same means in the entire previous campaign
• 245,000 appointments have been made for the 'Le Llamamos' plan, 64% more, and 45,000 statements have been made so far by telephone, 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 corresponding to 2018 ( IRPF 2018), which is 42% more than last year on the same dates. There are now 2,042,000 taxpayers who have received their refund so far, 32% more than on the same date of the previous year.

Once again this year, the speeding up of returns in the first section of the campaign is directly linked to the acceleration of presentations, which is facilitated by the anticipation of assistance services, the improvements in 'RENTA WEB' and the new impetus given to the two alternative non-face-to-face presentation methods, the Agency's mobile application and the 'Le Llamamos' plan for preparing declarations by telephone.

In these two weeks of the campaign, 3,248,000 taxpayers have submitted their declaration, 613,000 more (23% more) than last year on the same dates. This streamlining applies to both declarations with results to be returned (2,836,000, 22% more), and those with results to be deposited (338,000, 29% more).

In this campaign, it is expected that 20,350,000 declarations will be submitted, 361,000 more than the previous year. Of that total, it is expected that 14,314,000 will give the right to a refund for an estimated amount of 10,468 million euros, 4.5% more in amount, while nearly 5,161,000 will leave with a result to be deposited, for an amount of 10,160 millions. The submission period ends on July 1, for declarations both to be deposited and to be returned, although the deadline for declarations to be submitted with direct debit will end on June 26. In-person attention in offices begins on May 14.

Strong increase in presentations with the 'app'

Especially significant is the increase in tax return submissions through the app. 168,000 declarations have been submitted through this means to date, which is 49% more than last year, so that in just 15 days 84% of all declarations submitted with the application last year have already been reached. Of that total figure, 131,000 correspond to 'one-click' presentations and the rest are taxpayers to whom the application has referred to the Agency's website to make some modification and who have returned to the 'app' to complete the presentation .

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

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 this campaign once the 'app' has been downloaded. .

The 'app' also incorporates a whole series of design improvements to continue facilitating its usability, as well as the possibility of modifying the tax allocation and the IBAN code, consulting the tax data of the three previous campaigns or canceling a previously arranged appointment.

'Callback' Scheme

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

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

Securities portfolio

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

At the same time, the data that the taxpayer will have to continue incorporating, specifically the historical acquisition prices of their shares, will allow in coming years for this information to be recorded and the calculation of capital gains and losses to 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 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 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. Domiciliating the payment means that the Income Tax return can be submitted any day, until June 26, but the payment will not be made effective until July 1, 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), until July 1 (June 26 if direct debit payments):

FILING METHODS	Cases in which you can use this method
Income Portal 2018 headquarters.agenciatributaria.gob.es	ALL
APP (mobile phones and tablets) *	Payment (by direct debit) or refund
'We Call You' Plan (by appointment)*
Through electronic and telephone banking	To enter (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.
 
In-person routes , from May 14 to July 1 (June 26 if payment is direct debited, 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 deposited (by direct debit)
In the offices of the collaborating financial institutions	To be returned and entered (without domicile)

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)
• Income Information phone line: 901 33 55 33 and 91 554 87 70
  (to resolve doubts; from 9am to 7pm, Mon-Fri)

Annex:

• IRPF 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)