2019 Income Campaign

• One month into the campaign, 6,754,000 taxpayers have already filed their tax returns, 1,330,000 more than last year in the same period.
• From today, appointments can be made for the 'We'll call you' plan, the telephone tax return system that will start on 7 May and which will increase its capacity almost sixfold to replace office-based assistance for as long as health conditions so require.
• The appointment capacity of 'We'll call you' will gradually increase in number and profile of the taxpayer to ensure the reliability of the service.
• In this year's campaign, it is expected that 21,030,000 tax returns will be filed, of which 14,565,000, almost 70% of the total, will have amounts to be returned, with a value of 10.686 billion euros

May 5, 2020 .- More than 4,349,000 taxpayers have received, as of today, their refund after the first month of the Personal Income Tax campaign corresponding to 2019 (IRPF 2019). The refunded amounts exceed 3 billion euros. This implies a significant increase in returns paid out at the same dates last year; 29% in number and 39% in amount.

Given the context of the current health emergency, and the fact that 88% of taxpayers submit their tax returns online, keeping to the planned campaign start date (1 April) was considered particularly important so that taxpayers could receive their rebates as soon as possible.

This sustained increase in refunds after passing the first third of the campaign is linked to the large parallel increase recorded in filings themselves, given that, at this stage of the campaign, 1,330,000 more taxpayers have already filed their tax returns than last year (+24.5%).

In this campaign, 21,030,000 tax returns are expected to be filed, 1.6% more than last 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.

The streamlining of the filing continues reaching the tax returns with amounts to deposit, which have grown by 31% and already exceed 937,000. Accelerating the filing of tax returns does not harm taxpayers with returns to be paid, as they start to pay at the end of the tax year.

Regarding the presentation methods, in addition to the main telematic channel, which is the AEAT website ( sede.agenciatributaria.gob.es ), taxpayers are also streamlining the presentation to through the Agency's mobile application. This is why more than 262,000 tax returns have been filed to date; 31% more than last year. Of this figure, more than 221,800 were 'one-click' filings, and the rest referred the taxpayers to the Tax Agency website from the app to make a modification and then returned to the app to finish the process.

The 'We'll call you' plan multiplies its capacity

With this combination of a very intense acceleration in taxpayers' online and app filings, and a major reinforcement of preparing returns by telephone to reach taxpayers who usually require attention in offices, the Agency, in collaboration with the Autonomous Regions and local councils, aims to ensure that, as soon as possible, most taxpayers can file their returns, subjecting any decision on the start and format of the in-person attention in the Renta Campaign in the AEAT offices to the conditions set at any given time by health circumstances.

To achieve this important reinforcement of in-person attention, the Tax Agency has implemented the organisational and technological measures necessary to multiply the service capacity initially planned for the traditional 'We'll call you' plan by almost six times, in terms of staff dedicated to this task. The service as a whole will eventually have more than 4,500 operators, supported by more than 550 coordinators, general and IT support staff.

From 7 May, by appointment, which taxpayers can request online or by telephone from today, this personalised service for preparing tax returns by telephone will begin to be provided. Taxpayers with the traditional profile of face-to-face assistance in offices may request an appointment depending on the availability of the service, which will gradually increase both in capacity and in the profile of the taxpayer who can be managed.

Taxpayers who, when requesting an appointment for "We'll call you", provide a mobile phone (the most recommended option), will receive an SMS indicating the day on which they are scheduled to be assisted, as well as a link to the documentation that should be available on the day of the appointment. As an example, new taxpayers should have the IBAN number available for an account of which they are the holder. Taxpayers who have downloaded the Tax Agency's app will be sent a push message with the same information.

In addition, for taxpayers with income from economic activities in objective assessment (modules) and those with real estate returns, when making an appointment, will be offered a document that will help them to collect the information they need prepared and available for when the Tax Agency calls them, thus speeding up the submission of the tax return.

The offer of appointments is gradually being opened up. As every year, and in this campaign especially, in order to mitigate a possible loss of appointments to the detriment of all taxpayers, the agency reminds citizens that they can cancel the appointment in the same way they arrange it if they decide not to use it. In past years, more than 25% of appointments arranged with over a week's notice were not attended by the taxpayer.

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 necessary 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 are necessary to 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.

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, they must enter their ID number and its expiry date and a four-digit code of their choice which will identify them for each request. They will then receive a three-digit PIN via SMS or the app, 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.

Main information and assistance services

•  Internet: headquarters.agenciatributaria.gob.es and 'app'

  (provides information and transactions and is always available). 

• 'We'll call you' phone request (from 5 May):

  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)

  IRPF 2019 (Data as of May 5)

   

	Personal income tax 2018	Personal income tax 2019	% 2019/2018
NAVIGATION RENTA WEB (nº. of taxpayers)	7,888,905	9,446,971	19.75%
Declarations presented	5,424,798	6,754,756	24.52%
Tax returns with taxes owed	715,364	937,606	31.07%
Amount (million €)	581,751	724,817	24.59%
Tax returns with application for refund	4,564,468	5,591,397	22.50%
Amount (million €)	3,431,553	4,247,210	23.77%
Refunds Paid	3,370,667	4,349,324	29.03%
Amount (million €)	2,152,241	3,001,822	39.47%

Note:

The sum of the tax returns to pay and refunds does not match the returns filed because negative returns and returns waiving refund were not included.

Declarations presented

 

PROVINCIAL OFFICES	Total tax returns filed Personal income tax 2018	Total tax returns filed Personal income tax 2019	% Variation Presented 2019/2018
ALMERÍA	103,978	128,704	23.78%
CÁDIZ	138,984	166,716	19.95%
CÓRDOBA	86,549	108,530	25.40%
GRANADA	97,342	126,583	30.04%
HUELVA	81,952	104,100	27.03%
JAÉN	65,938	87,105	32.10%
MÁLAGA	177,273	231,723	30.72%
SEVILLA	266,121	339,314	27.50%
JEREZ	42,957	53,328	24.14%
CEUTA	9,753	12,523	28.40%
MELILLA	9,709	12,811	31.95%
ANDALUSIA	1,080,556	1,371,437	26.92%
HUESCA	21,260	26,156	23.03%
TERUEL	11,096	12,817	15.51%
ZARAGOZA	135,334	161,420	19.28%
ARAGÓN	167,690	200,393	19.50%
OVIEDO	97,727	111,033	13.62%
GIJÓN	48,919	55,377	13.20%
ASTURIAS	146,646	166,410	13.48%
BALEARIC ISLANDS	100,827	131,170	30.09%
BALEARIC ISLANDS	100,827	131,170	30.09%
LAS PALMAS	148,802	188,039	26.37%
STA. CRUZ DE TENERIFE	117,161	154,367	31.76%
CANARY ISLANDS	265,963	342,406	28.74%
CANTABRIA	70,462	83,187	18.06%
CANTABRIA	70,462	83,187	18.06%
ALBACETE	40,571	50,422	24.28%
CIUDAD REAL	56,060	68,221	21.69%
CUENCA	17,089	22,724	32.97%
GUADALAJARA	37,447	47,147	25.90%
TOLEDO	83,579	105,104	25.75%
CASTILLA-LA MANCHA	234,746	293,618	25.08%
ÁVILA	17,037	21,098	23.84%
BURGOS	47,720	55,121	15.51%
LEÓN	58,456	68,770	17.64%
PALENCIA	21,033	24,489	16.43%
SALAMANCA	40,882	49,319	20.64%
SEGOVIA	17,967	21,636	20.42%
SORIA	10,091	12,294	21.83%
VALLADOLID	82,803	99,026	19.59%
ZAMORA	16,829	20,030	19.02%
CASTILE-LEÓN	312,818	371,783	18.85%
BARCELONA	683,860	824,971	20.63%
GIRONA	67,900	86,110	26.82%
LLEIDA	42,082	50,718	20.52%
TARRAGONA	89,029	108,963	22.39%
CATALONIA	882,871	1,070,762	21.28%
BADAJOZ	66,788	85,585	28.14%
CÁCERES	41,592	52,347	25.86%
EXTREMADURA	108,380	137,932	27.27%
LA CORUÑA	120,579	142,564	18.23%
LUGO	26,846	31,428	17.07%
OURENSE	27,994	31,605	12.90%
PONTEVEDRA	53,400	63,812	19.50%
VIGO	44,483	55,782	25.40%
GALICIA	273,302	325,191	18.99%
MADRID	1,044,451	1,314,442	25.85%
MADRID	1,044,451	1,314,442	25.85%
MURCIA	132,674	164,596	24.06%
CARTAGENA	49,893	57,044	14.33%
MURCIA	182,567	221,640	21.40%
NAVARRE	543	497	- 8.47%
NAVARRE	543	497	- 8.47%
ÁLAVA	240	220	-8.33%
GUIPÚZCOA	257	264	2.72%
VIZCAYA	500	473	- 5.40%
BASQUE COUNTRY	997	957	-4.01%
LA RIOJA	36,733	45,549	24.00%
LA RIOJA	36,733	45,549	24.00%
ALICANTE	170,623	226,589	32.80%
CASTELLÓN	61,211	79,907	30.54%
VALENCIA	283,412	370,886	30.86%
VALENCIAN COMMUNITY	515,246	677,382	31.47%
NATIONAL TOTAL	5,424,798	6,754,756	24.52%

Requested and paid refunds (amounts in million euros)

PROVINCIAL OFFICES	Requested (number) Personal Income Tax 2019	Paid (No.) Personal income tax 2019	% Paid/req.	Requested amount Personal income tax 2019	Amount paid Personal income tax 2019	% Paid/req.
ALMERÍA	112,287	90,812	80.87%	61,274	44,899	73.27%
CÁDIZ	142,188	116,122	81.67%	113,491	86,951	76.62%
CÓRDOBA	90,689	72,350	79.78%	59,333	43,627	73.53%
GRANADA	104,192	79,192	76.01%	75,851	53,052	69.94%
HUELVA	91,051	73,491	80.71%	52,997	39,723	74.95%
JAÉN	73,486	56,745	77.22%	46,520	33,073	71.09%
MÁLAGA	192,244	150,425	78.25%	142,661	101,175	70.92%
SEVILLA	284,634	225,230	79.13%	209,192	149,587	71.51%
JEREZ	45,876	37,529	81.81%	33,709	25,405	75.37%
CEUTA	10,783	8,521	79.02%	8,157	5,941	72.83%
MELILLA	11,126	8,091	72.72%	8,601	5,662	65.83%
ANDALUSIA	1,158,556	918,508	79.28%	811,788	589,097	72.57%
HUESCA	20,867	15,832	75.87%	14,374	9,902	68.89%
TERUEL	10,105	7,546	74.68%	6,491	4,402	67.81%
ZARAGOZA	125,957	96,658	76.74%	92,456	65,407	70.74%
ARAGÓN	156,929	120,036	76.49%	113,321	79,711	70.34%
OVIEDO	91,787	73,715	80.31%	79,568	60,001	75.41%
GIJÓN	45,379	36,080	79.51%	37,062	27,235	73.49%
ASTURIAS	137,166	109,795	80.05%	116,630	87,236	74.80%
BALEARIC ISLANDS	100,601	74,274	73.83%	76,821	51,752	67.37%
BALEARIC ISLANDS	100,601	74,274	73.83%	76,821	51,752	67.37%
LAS PALMAS	167,066	131,851	78.92%	116,216	82,473	70.97%
TENERIFE	135,345	105,845	78.20%	93,315	65,861	70.58%
CANARY ISLANDS	302,411	237,696	78.60%	209,531	148,334	70.79%
CANTABRIA	69,782	54,249	77.74%	54,750	39,118	71.45%
CANTABRIA	69,782	54,249	77.74%	54,750	39,118	71.45%
ALBACETE	42,003	32,070	76.35%	30,836	21,413	69.44%
CIUDAD REAL	57,083	44,364	77.72%	41,081	29,685	72.26%
CUENCA	18,770	13,852	73.80%	13,465	8,993	66.79%
GUADALAJARA	39,105	30,852	78.90%	31,241	22,751	72.83%
TOLEDO	88,012	67,751	76.98%	64,335	45,406	70.58%
C. -LA MANCHA	244,973	188,889	77.11%	180,957	128,248	70.87%
ÁVILA	17,608	13,602	77.25%	12,367	8,691	70.28%
BURGOS	45,739	35,795	78.26%	36,865	26,324	71.41%
LEÓN	57,836	45,300	78.32%	43,294	30,925	71.43%
PALENCIA	20,513	16,329	79.60%	14,616	10,761	73.63%
SALAMANCA	41,101	32,606	79.33%	29,126	20,930	71.86%
SEGOVIA	18,169	13,985	76.97%	12,758	8,948	70.14%
SORIA	10,277	7,895	76.82%	6,990	4,931	70.55%
VALLADOLID	84,253	66,815	79.30%	65,615	47,873	72.96%
ZAMORA	17,020	13,196	77.53%	11,201	8,071	72.06%
C. and LEÓN	312,516	245,523	78.56%	232,833	167,456	71.92%
BARCELONA	618,492	466,453	75.42%	536,998	372,107	69.29%
GIRONA	66,574	48,462	72.79%	52,193	34,413	65.93%
LLEIDA	40,026	29,707	74.22%	27,886	18,938	67.91%
TARRAGONA	85,528	64,125	74.98%	69,214	47,008	67.92%
CATALONIA	810,620	608,747	75.10%	686,291	472,466	68.84%
BADAJOZ	70,332	55,582	79.03%	39,925	29,071	72.81%
CÁCERES	42,091	33,044	78.51%	24,295	17,706	72.88%
EXTREMADURA	112,423	88,626	78.83%	64,219	46,776	72.84%
LA CORUÑA	117,501	89,318	76.01%	85,526	58,570	68.48%
LUGO	25,554	19,419	75.99%	16,204	11,015	67.97%
OURENSE	25,159	19,074	75.81%	16,198	10,758	66.41%
PONTEVEDRA	53,340	40,334	75.62%	37,595	25,130	66.84%
VIGO	46,141	35,572	77.09%	34,378	23,563	68.54%
GALICIA	267,695	203,717	76.10%	189,902	129,035	67.95%
MADRID	1,130,676	894,268	79.09%	966,728	686,223	70.98%
MADRID	1,130,676	894,268	79.09%	966,728	686,223	70.98%
MURCIA	139,228	106,513	76.50%	100,092	69,058	68.99%
CARTAGENA	48,456	37,639	77.68%	35,615	25,856	72.60%
MURCIA	187,684	144,152	76.81%	135,707	94,914	69.94%
NAVARRE	379	275	72.56%	0.200	0.116	57.99%
NAVARRE	379	275	72.56%	0.200	0.116	57.99%
ÁLAVA	182	138	75.82%	0.080	0.053	66.63%
GUIPÚZCOA	201	140	69.65%	0.111	0.070	62.88%
VIZCAYA	390	306	78.46%	0.173	0.123	70.90%
BASQUE COUNTRY	773	584	75.55%	0.364	0.246	67.52%
LA RIOJA	38,205	29,256	76.58%	27,430	18,974	69.17%
LA RIOJA	38,205	29,256	76.58%	27,430	18,974	69.17%
ALICANTE	188,259	145,297	77.18%	118,748	81,512	68.64%
CASTELLÓN	65,806	50,119	76.16%	44,185	30,175	68.29%
VALENCIA	305,943	235,313	76.91%	216,805	150,435	69.39%
VALENCIAN COMMUNITY	560,008	430,729	76.91%	379,738	262,122	69.03%
NATIONAL TOTAL	5,591,397	4,349,324	77.79%	4,247,210	3,001,822	70.68%

Refunds paid number and amount 2018/2019

(amounts in millions of euros)

PROVINCIAL OFFICES	Paid (nº) Personal Income Tax 2018	Paid (No.) Personal income tax 2019	% Var.2019 / 2018	Amount Paid Personal income tax 2018	Amount paid Personal income tax 2019	% Var.2019 / 2018
ALMERÍA	69,898	90,812	29.92%	32,121	44,899	39.78%
CÁDIZ	91,011	116,122	27.59%	62,956	86,951	38.12%
CÓRDOBA	52,636	72,350	37.45%	30,602	43,627	42.57%
GRANADA	57,452	79,192	37.84%	35,376	53,052	49.97%
HUELVA	55,505	73,491	32.40%	26,902	39,723	47.66%
JAÉN	39,789	56,745	42.61%	21,789	33,073	51.79%
MÁLAGA	108,344	150,425	38.84%	68,545	101,175	47.60%
SEVILLA	168,182	225,230	33.92%	106,986	149,587	39.82%
JEREZ	28,633	37,529	31.07%	18,169	25,405	39.82%
CEUTA	6,297	8,521	35.32%	4,216	5,941	40.91%
MELILLA	6,087	8,091	32.92%	4,155	5,662	36.28%
ANDALUSIA	683,834	918,508	34.32%	411,815	589,097	43.05%
HUESCA	12,644	15,832	25.21%	7,166	9,902	38.18%
TERUEL	6,382	7,546	18.24%	3,570	4,402	23.31%
ZARAGOZA	79,205	96,658	22.04%	49,566	65,407	31.96%
ARAGÓN	98,231	120,036	22.20%	60,301	79,711	32.19%
OVIEDO	62,495	73,715	17.95%	44,420	60,001	35.08%
GIJÓN	30,289	36,080	19.12%	20,668	27,235	31.78%
ASTURIAS	92,784	109,795	18.33%	65,088	87,236	34.03%
BALEARIC ISLANDS	54,455	74,274	36.40%	35,355	51,752	46.38%
BALEARIC ISLANDS	54,455	74,274	36.40%	35,355	51,752	46.38%
LAS PALMAS	95,434	131,851	38.16%	57,946	82,473	42.33%
TENERIFE	76,683	105,845	38.03%	45,671	65,861	44.21%
CANARY ISLANDS	172,117	237,696	38.10%	103,617	148,334	43.16%
CANTABRIA	42,637	54,249	27.23%	27,935	39,118	40.03%
CANTABRIA	42,637	54,249	27.23%	27,935	39,118	40.03%
ALBACETE	25,176	32,070	27.38%	15,234	21,413	40.56%
CIUDAD REAL	35,452	44,364	25.14%	21,952	29,685	35.23%
CUENCA	10,262	13,852	34.98%	5,794	8,993	55.22%
GUADALAJARA	23,841	30,852	29.41%	16,559	22,751	37.39%
TOLEDO	53,319	67,751	27.07%	34,043	45,406	33.38%
C. -LA MANCHA	148,050	188,889	27.58%	93,583	128,248	37.04%
ÁVILA	11,042	13,602	23.18%	6,331	8,691	37.28%
BURGOS	28,604	35,795	25.14%	19,284	26,324	36.51%
LEÓN	37,221	45,300	21.71%	23,243	30,925	33.05%
PALENCIA	13,308	16,329	22.70%	7,949	10,761	35.38%
SALAMANCA	26,256	32,606	24.18%	15,646	20,930	33.77%
SEGOVIA	11,396	13,985	22.72%	6,654	8,948	34.47%
SORIA	6,357	7,895	24.19%	3,601	4,931	36.96%
VALLADOLID	53,463	66,815	24.97%	35,281	47,873	35.69%
ZAMORA	10,653	13,196	23.87%	5,856	8,071	37.84%
C. and LEÓN	198,300	245,523	23.81%	123,844	167,456	35.21%
BARCELONA	370,419	466,453	25.93%	264,799	372,107	40.52%
GIRONA	36,499	48,462	32.78%	23,857	34,413	44.24%
LLEIDA	23,468	29,707	26.59%	13,266	18,938	42.75%
TARRAGONA	49,260	64,125	30.18%	32,771	47,008	43.44%
CATALONIA	479,646	608,747	26.92%	334,693	472,466	41.16%
BADAJOZ	41,371	55,582	34.35%	20,736	29,071	40.19%
CÁCERES	25,171	33,044	31.28%	12,625	17,706	40.24%
EXTREMADURA	66,542	88,626	33.19%	33,361	46,776	40.21%
LA CORUÑA	76,131	89,318	17.32%	45,695	58,570	28.18%
LUGO	16,538	19,419	17.42%	8,555	11,015	28.75%
OURENSE	16,856	19,074	13.16%	8,598	10,758	25.12%
PONTEVEDRA	33,229	40,334	21.38%	19,120	25,130	31.43%
VIGO	28,490	35,572	24.86%	17,562	23,563	34.17%
GALICIA	171,244	203,717	18.96%	99,529	129,035	29.65%
MADRID	708,599	894,268	26.20%	500,473	686,223	37.11%
MADRID	708,599	894,268	26.20%	500,473	686,223	37.11%
MURCIA	80,906	106,513	31.65%	45,453	69,058	51.93%
CARTAGENA	30,900	37,639	21.81%	18,804	25,856	37.50%
MURCIA	111,806	144,152	28.93%	64,257	94,914	47.71%
NAVARRE	247	275	11.34%	0.088	0.116	32.57%
NAVARRE	247	275	11.34%	0.088	0.116	32.57%
ÁLAVA	127	138	8.66%	0.046	0.053	15.15%
GUIPÚZCOA	130	140	7.69%	0.046	0.070	50.88%
VIZCAYA	254	306	20.47%	0.087	0.123	41.16%
BASQUE COUNTRY	511	584	14.29%	0.180	0.246	36.98%
LA RIOJA	21,699	29,256	34.83%	13,110	18,974	44.73%
LA RIOJA	21,699	29,256	34.83%	13,110	18,974	44.73%
ALICANTE	108,507	145,297	33.91%	60,128	81,512	35.56%
CASTELLÓN	36,682	50,119	36.63%	20,834	30,175	44.83%
VALENCIA	174,776	235,313	34.64%	104,049	150,435	44.58%
VALENCIAN COMMUNITY	319,965	430,729	34.62%	185,012	262,122	41.68%
NATIONAL TOTAL	3,370,667	4,349,324	29.03%	2,152,241	3,001,822	39.47%