The 2018 Income Tax Campaign begins

• The submission period starts today for all non-face-to-face routes and the first returns will be received within 48 hours.

• In the campaign, the presentation of 20,350,000 declarations is planned, of which 14,315,000 will be returned, for an amount of 10,468 million euros, 4.5% more

• All telephone preparation of declarations will be concentrated in the 'Le Llamamos' plan, which will be capable of making 500,000 calls to the taxpayer.

• Taxpayers with the 'app' installed will be able to access their tax data and file the return without having to locate box 475 of last year's return.

• The new securities portfolio tool will allow you to view directly in 'RENTA WEB' the composition of the portfolio and the operations of the year, and to upload all the income generated by the sale of listed shares, facilitating the declaration of capital gains and losses.

April 2, 2019 .- The Tax Agency opens today the deadline to confirm or modify and submit the Personal Income Tax declaration corresponding to 2018 (IRPF 2018), which It starts with an expansion and improvement of the two complementary services for the telematic presentation of the declaration, the Agency's mobile application and the 'Le Llamamos' plan for telephone preparation of declarations through calls to the taxpayer with an arranged appointment. Both methods, together with the traditional use of the AEAT website ( Headquarters.agenciatributaria.gob.es ), allow for expediting the submission of the declaration and, where appropriate, the corresponding returns, which will begin in just 48 hours, on April 4.

Once again in this campaign, taxpayers have been provided in advance, since last March 15, with the main assistance services, in the case of downloading and viewing tax data, obtaining the reference number and postal shipments to a specific collective of taxpayers.

Thanks to this anticipation, two weeks before the start of the campaign, more than 1,490,000 taxpayers have already accessed their tax data and more than 1,538,000 have obtained the reference number for the management and presentation of their declaration, so that have had the opportunity to prepare with more time to be able, if they wish, to present the declaration from the first day through 'RENTA WEB', the universal tool for managing all declarations regardless of the preparation and presentation channel ( 'app', telephone, Agency website and, as of May 14 when in-person service begins, also offices).

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.

Expansion of services in the 'app'

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.

As for the general operation of the 'app', it is the same as last year. Those taxpayers with simpler declarations will be able to present their Income 'in a single click', or, if they need to complete any information, they will be automatically redirected to RENTA WEB, but the rest of the filers also have this powerful assistance tool that makes it easier for them to obtain of the reference number, the PIN, the visualization of tax data and the receipt of 'push' messages with information of interest such as the time of issuance of the refund.

The APP can be used on up to five 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. It should be remembered that to access personalized services, in the case of filing returns, for security reasons the terminal will be required to have an activated screen lock system.

Extension of the 'We Call You' plan

Another relevant novelty of the campaign that begins today is the concentration of all the preparation of declarations by telephone in the 'Le Llamamos' plan which, in its third year of validity, will be strengthened to absorb the traditional system of incoming calls (the past year incoming calls to the Agency and outgoing calls to the taxpayer coexisted) and increase its global capacity to potentially reach 500,000 calls during the campaign.

The 'Le Llamamos' plan is configured as a telematic alternative to in-person 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.

By absorbing the old incoming call system, the system allows better planning of the telephone service and, therefore, greater agility for the taxpayer. The taxpayer makes an appointment from April 1 online or by phone for the 'Le Llamamos' plan, at their choice in 15-minute sections 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 Agency call has been agreed.

Securities portfolio in RENTA WEB

This campaign will also have new improvements in the usability of RENTA WEB, such as the incorporation of a box locator for the declaration itself to facilitate internal navigation. However, the main novelty is the incorporation of the securities portfolio into RENTA WEB. This tool already existed in previous years, but simply as an external calculation module that required the incorporation, by the taxpayer, of all the data necessary to determine the income to be included in the declaration. The new tool represents a qualitative leap in facilities for the taxpayer.

The new securities portfolio tool will allow you to view directly in 'RENTA WEB' the composition of the portfolio as of January 1 of the year of tax accrual (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 payment or capital gains subject to withholdings with a joint ceiling 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

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, you must provide your ID, its validity date, mobile number and an email.

• 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 this through the link available in the procedure itself, or from the app. 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, the NIF, box 475 of the 2017 Income Tax and the validity date of the NIF itself will be requested. For those who did not file in the previous year, or with their 2017 Income box with a zero value, instead of box 475, 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.

When mailing tax data, box 475 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 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), from April 2 to July 1 (June 26 if it is 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 pay (other than by Direct Debit)
  At ATMs of certain entities

  ( * ) Limited by profiles: Fundamentally, income from work, movable capital, allocations of real estate income and 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	Refunds and payments required (with direct debit)
  At branches ofparticipating financial institutions	To pay (other than by Direct Debit)

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 1 (until June 26 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

  (provides information and transactions and is always available).

• Telephone Appointment 'We'll Call You':

  901 22 33 44 or 91 553 00 71 (operator, from 9 am to 7 pm, Mon-Fri)

  901 12 12 24 or 91 535 73 26 (automated service, 24 hours)

• Income Information phone line: 901 33 55 33 and 91 554 87 70

  (to clear up doubts; from 9am to 7pm, Mon-Fri)