2019 Income Campaign

• The submission period begins tomorrow for online submissions and on Friday, April 3, 48 hours after the start, the first returns will be received. In the campaign, the presentation of 21,030,000 declarations is planned, of which 14,565,000 will be returned, almost 70% of the total, for an amount of 10,686 million euros. New improvements are included in the Agency's mobile application to continue strengthening its accessibility, usability and user experience
• The identification system is simplified, so that the taxpayer will be guided according to their preferences and needs, making access to the campaign services more convenient.
• It is planned to concentrate all telephone preparation of declarations in the 'Le Llamamos' plan, which will start on May 7, with applications starting May 5

March 31, 2020 .- The Tax Agency opens tomorrow the deadline to confirm or modify and submit online the Personal Income Tax declaration corresponding to 2019 (IRPF 2019) . It is expected that 21,030,000 declarations will be submitted, 1.6% more than the previous year. Of this total, 14,565,000 are expected to involve monies being returned, which is almost 70% of the total (estimated to be 10.686 billion euros) and 0.5% more than the previous year.

In the current context of the health emergency, and taking into account that 88% of taxpayers file their returns online, it has been considered especially important to maintain the planned campaign start dates, so that taxpayers can receive their tax returns as soon as possible. returns. Starting the campaign on April 1, returns will begin in just 48 hours, on April 3.

All of this without causing harm to taxpayers with declarations to be entered (close to 5,515,000, 3.1% more, for an amount of 12,798 million), who, like every year, will not make the first payments until the end of the Bell. The submission period ends on June 30 for returns both to be deposited and to be returned, although the deadline for returns to be submitted with direct debit will end on June 25.

This year's campaign features new improvements to the Agency's mobile application to continue strengthening its accessibility, usability and user experience. This campaign also simplifies the identification system so that taxpayers will be guided according to their preferences and needs, making access to campaign services more straightforward.

These improvements, together with the traditional use of the AEAT website ( sede.agenciatributaria.gob.es ), contribute to speeding up the filing of the declaration electronically and, therefore, So, also the returns.

Once again in this campaign, taxpayers have been provided in advance, since last March 23, with the main assistance services, in the case of downloading and viewing tax data.

Thanks to this anticipation, more than 610,000 taxpayers have already accessed their tax data and more than 811,000 have obtained the reference number for the management and presentation of their declaration, so that they have had the opportunity to prepare in time to be able, if If they wish, submit the declaration from the first day through 'RENTA WEB', the universal tool for managing all declarations regardless of the preparation and presentation channel (telematic means and, as of May 13 when the in-person attention, also offices).

New guided identification system

The Income Campaign that is now starting has a new assisted identification system. Compared to the previous identification selector, in which the taxpayer had to choose between the different options, the new system guides the taxpayer with simple questions based on their preferences.

Also at the time of access to the different services of the Income Campaign, taxpayers will be asked to ratify (or modify) their current tax address, avoiding doubts that sometimes arise for taxpayers when having to include the address. already within the declaration, when the rest of the information to be incorporated made, logically, reference to the situation in the year of accrual of the tax, the one prior to the presentation.

In cases where a modification is necessary, the system will allow direct access to the characteristics of the property on the Cadastre website, compared to the generic access to the page that existed until now.

Improvements in the 'app'

For this campaign, and beyond the new guided identification system, which is applied both to access through the Agency's website and through the 'app', the mobile application has some improvements to continue reinforcing its accessibility, usability and user experience. On the other hand, and like every year, in addition to submitting the declaration, the 'app' allows you to modify the tax allocation and the IBAN code, consult the tax data of previous campaigns or cancel a previously arranged appointment.

Among the improvements incorporated is a renewal of the graphic interface on practically all screens, in the case of those referring to the processing of the draft, tax data or personal and news notices. The new version of the app will also allow greater use of the utilities offered by the operating systems of mobile terminals, such as accessibility services (change of font and font size, text-to-speech output, etc.), or the options to share documents – the 'PDF' of the declaration, in this case – (copying, printing, forwarding, etc.).

Likewise, the new version allows you to continue accessing the most recent content if the internet connection is lost and will contemplate, for users who are registered in 'PIN Code', with the support of the AEAT servers, the possibility of change mobile devices while maintaining the users and notifications that were available on the previous device, among other improvements.

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 and renewal of the reference number, 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 four different devices (mobile phones and tablets) and supports up to 20 identified users, 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 declarations. 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.

Telephone attention

In relation to telephone assistance, the 'We Call You' plan will continue to be a telematic alternative to in-person assistance for taxpayers less accustomed to new technologies who have the telephone assistance profile defined by the Agency.

To offer the best possible service, given the current health emergency situation, its start-up will be exceptionally delayed this year, so that the first statements by telephone will be made from May 7. The prior request channel, via internet and telephone, will open two days before, on May 5, and will continue for the rest of the campaign.

Precisely the current circumstances have led to the decision not to maintain this year the possibility for the taxpayer to request a specific day and time slot to receive the call from the Agency, but rather they will request to be assisted by telephone to prepare their declaration, and the AEAT will call you as soon as possible, retrying the call on successive occasions or following days, if the taxpayer is not available.

In this sense, and in favor of the agility of the service, it is very convenient that from the moment they request to be assisted through 'We Call You', the taxpayer has available the information and documentation necessary to make the declaration at the time Let the Agency call you.

Addresses and expenses

This campaign, on the other hand, will have some improvements in the usability of RENTA WEB, such as the establishment of an easier and more intuitive property data capture system, so that only the specific boxes of each case will be displayed, in depending on the use that has been given to each property at any given time.

Furthermore, in the case of lessors, a greater breakdown of expenses is requested and they are offered the possibility of voluntarily identifying the NIF of the supplier of each good or service that generated the expense, which allows the processing to be expedited, if applicable. of the return. Furthermore, the detailed inclusion of a series of data will allow the system itself to calculate the deductible expense for amortization to which the taxpayer is entitled for the rented properties, which will also allow it to be determined automatically in the coming years.

On the other hand, the 'securities portfolio' tool allows, as was the case last year, to directly display in 'RENTA WEB' the composition of the portfolio as of January 1 of the year of tax accrual (for this campaign, 2019) and the operations of the year, and also allocate all the income generated by 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 14,000 euros per annum.

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 pre-populated tax return offered by the Tax Agency. The information kept on RENTA WEB will always be as up-to-date as possible but, at any event, the Spanish Tax Agency may not always have all the details required for the tax return, information that perhaps the taxpayer should include in the pre-populated tax return.

Details such as the following should be checked carefully:

• Properties and their land registry reference numbers
• Personal and family circumstances (if they changed in 2019)
• 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. Prior registration can be made online following the instructions contained in the letter which the Tax Agency will send to those who request it, via the option offered on the Cl@ve PIN icon of the Agency's website. In this case, you must provide the ID number, expiry date, mobile phone number. On the days and hours open to the public, it is also possible to pre-register at the Agency's offices, providing your ID and a mobile phone number, without the need 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 validity 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 via the REN0 service on the Tax Agency website, your tax code will be requested, as well as box 505 of your 2018 income tax return and the expiry date of your ID. Those who did not file a tax return last year, or whose box was nil in 2018, will be asked for certain digits from a bank account number in their name rather than box 505. In order to facilitate its use, the reference number will only consist of six characters.

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 25, but the payment will not be made effective until June 30, 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 1 to June 30 (June 25 if it is direct debit payments):

  FILING METHODS	Cases in which you can use this method
  Income Portal 2019 headquarters.agenciatributaria.gob.es	ALL
  APP (mobile phones and tablets) *	Payment (by direct debit) or refund
  'We Call You' Plan (application from May 5) *

  ( * ) 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 13 to June 30 (June 25 if the payment is direct debited, charged on June 30):

  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 tomorrow and runs until June 30 (until June 25 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 and 'app'

  (provides information and transactions and is always available).

• Telephone request 'We Call You' (as of May 5):

  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)