The Income Tax Campaign starts with the expectation of returning 10.686 billion euros to 14,565,000 taxpayers
2019 Income Tax Campaign
- The submission period for online submissions begins tomorrow and the first returns will be received on Friday, April 3, 48 hours after the start date. The campaign is expected to involve the filing of 21,030,000 tax returns, of which 14,565,000 will be refunded, almost 70% of the total, amounting to 10,686 million euros. New improvements are included in the Agency's mobile application to further strengthen 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 declaration preparation in the 'Le Llamamos' plan, which will start on May 7, with applications starting on May 5
March 31, 2020 .- Tomorrow, the Tax Agency will open the deadline to confirm or modify and submit online the Personal Income Tax return for 2019 (IRPF 2019). It is expected that 21,030,000 tax returns will be filed, 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 refunds as soon as possible. The campaign will start on April 1st and refunds will begin in just 48 hours, on April 3rd.
All this without causing any harm to taxpayers with tax returns to file (around 5,515,000, 3.1% more, for an amount of 12,798 million), who, as every year, will not make their first payments until the end of the campaign. The deadline for filing returns for both payments and refunds ends on June 30, although the deadline for returns to be paid by direct debit will end on June 25.
This year's campaign features new improvements to the Agency's mobile app to further enhance 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 electronic submission of the declaration and, therefore, also the refunds.
Once again, in this campaign, taxpayers have had the main assistance services available in advance, since March 23, such as 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 submission of their declaration, so that they have had the opportunity to prepare in time to be able, if they wish, to submit the declaration from the first day through 'RENTA WEB', the universal tool for the management of all declarations regardless of the channel of preparation and submission (telematic means and, from May 13 when face-to-face attention begins, also offices).
New guided identification system
The Tax Return 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 different options, the new system guides the taxpayer with simple questions based on their preferences.
Also, when accessing the different services of the Income Tax Campaign, taxpayers will be asked to confirm (or modify) their current tax domicile, avoiding doubts that sometimes arose for taxpayers when having to include the domicile in the declaration, when the rest of the information to be included logically referred 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 property's characteristics on the Land Registry website, as opposed 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 for access through the Agency's website and through the app, the mobile application has some improvements to continue strengthening its accessibility, usability and user experience. On the other hand, and as every year, in addition to filing the declaration, the app allows you to modify the tax assignment and the IBAN code, consult tax data from previous campaigns or cancel a previously arranged appointment.
The improvements include a revamp of the graphical interface on virtually all screens, such as those referring to the processing of drafts, tax information, or personal and news notifications. The new version of the app will also allow for greater use of the utilities offered by mobile operating systems, such as accessibility services (changing font and letter size, text-to-speech output, etc.), or options for sharing documents – the 'PDF' of the declaration, in this case – (copying, printing, forwarding, etc.).
Likewise, the new version allows users to continue accessing the most recent content if the internet connection is lost and will include, for users who are registered in 'Clave PIN', with the support of the AEAT servers, the possibility of changing mobile devices while maintaining the users and notifications that were available on the previous device, among other improvements.
As for the general functioning of the app, it is the same as last year. Taxpayers with simpler returns can file their Income Tax Return 'in a single click', or, if they need to complete some information, they will be automatically redirected to RENTA WEB, but the rest of taxpayers also have this powerful assistance tool that makes it easier for them to obtain and renew the reference number, view tax data and receive '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 (mobiles and tablets) and supports up to 20 identified users, each with their own reference number, allowing the preparation and presentation of declarations for family members and friends, as well as the calculation of the most favourable option between individual and joint declarations. Please note that, in order to access personalized services, such as filing tax returns, for security reasons, the terminal will be required to have a screen lock system activated.
Telephone assistance
Regarding telephone assistance, the 'We Call You' plan will continue to be a telematic alternative to face-to-face assistance for taxpayers less accustomed to new technologies who have the telephone assistance profile defined by the Agency.
In order to offer the best possible service, given the current health emergency situation, the start-up of the survey will be delayed exceptionally this year, so that the first statements by telephone will be made from 7 May. The online and telephone pre-petition process will open two days before, on May 5, and will continue for the rest of the campaign.
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 a call from the Agency, but rather to request to be attended to by telephone to prepare their declaration, and the AEAT will call them as soon as possible, retrying the call on successive occasions or on subsequent days, if the taxpayer is not available.
In this sense, and in favour of the agility of the service itself, it is very convenient that from the moment that the taxpayer requests to be assisted through the 'We Call You' service, he has the information and documentation necessary to make the declaration available at the time that the Agency calls him.
Addresses and expenses
This campaign will also include some improvements in the usability of RENTA WEB, such as the establishment of a more intuitive and easier system for capturing property data, so that only the specific boxes for each case will be displayed, depending on the use that each property has been given at any given time.
In addition, in the case of landlords, 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 has generated the expense, which allows for speeding up, where appropriate, the processing of the refund. Furthermore, the detailed inclusion of a series of data will allow the system itself to calculate the deductible expense in the form of 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 view in 'RENTA WEB' the composition of the portfolio as of January 1 of the year in which the tax is due (for this campaign, 2019) 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 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. During the days and hours when the agency is open to the public, it is also possible to pre-register at the Agency's offices by 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 so, the taxpayer must provide 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. Direct debit means that you can file your tax return any day up until June 25, but payment will not be made until June 30, 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 (no need to go to offices), from April 1 to June 30 (June 25 for direct debit payments):
FILING METHODS Cases in which you can use this method Income Portal 2019
ALL
APP (mobiles and tablets) *
Payment (by direct debit) or refund
'We Call You' Plan (application from May 5) *
( * ) Limited by profiles: Mainly, income from work, movable capital, allocation of real estate income and sales of investment funds subject to withholding.
- In-person routes, from May 13 to June 30 (June 25 if payment is made by direct debit, with charge 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 paid without direct debit, it is necessary to first make the payment (by direct debit or in cash) at a financial institution and obtain the payment receipt number provided by the institution itself (Full Reference Number, NRC).
Main information and assistance services
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Internet: sede.agenciatributaria.gob.es and 'app'
(provides information and transactions and is always available).
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Telephone request for 'We Call You' (starting 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)
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Income Information phone line: 901 33 55 33 and 91 554 87 70
(to clear up doubts; from 9am to 7pm, Mon-Fri)