2021 Income Tax Campaign

• The declaration period begins today for online filings and in 48 hours the first returns will be received from a campaign in which 21,921,000 returns are expected, of which two thirds will be returned for an amount of 11,122 million euros.
• The Income 'Informant', and another specific one for economic activities, offer from the Agency's website more than 800 answers to the most important questions and connect with a chat attended by specialists from the Comprehensive Digital Administration who can make the necessary clarifications.
• The 'We Call You' plan will start on May 5, with appointment requests starting on May 3, maintaining a capacity that last year allowed this telephone declaration preparation system to concentrate almost 70% of all personalized assistance during the campaign.

April 6, 2022 .- The Tax Agency opens today the period to confirm or modify and submit online the Personal Income Tax return for 2021 (IRPF 2021). Refunds will begin within 48 hours, next Friday. In addition to the usual assistance services, this campaign will include a comprehensive Income 'Informant' to resolve the main doubts of taxpayers when preparing their declaration, and with the additional possibility of contacting via chat with specialized personnel from the Comprehensive Digital Administration, the ADI, to clarify any pending issues.

It is expected that 21,921,000 returns will be submitted, 0.9% more than the previous year. Of this total, 14,350,000 are expected to be eligible for a refund, two thirds of the total and 1.1% more than the previous year, for an estimated amount of 11,122 million euros (5.8% more). Taxpayers who have tax returns to file (around 5,971,000, 1.5% less, amounting to 13.4 billion), as every year, will not make their first payments until the end of the campaign.

The deadline for filing returns will end on June 30 for both payments and refunds, although the deadline for returns to be paid by direct debit will end on June 27.

Telephone support for preparing and filing tax returns ('We Call You' plan) begins on May 5, with appointment requests starting on May 3, and in-person support at offices begins on June 1, with appointment requests starting on May 26. Personalized assistance, by telephone and in offices, will continue to have the support of regional governments and city councils.

Anticipation of services

In a campaign with a very similar structure to the last one, the main novelty in terms of the calendar is the fact that the main assistance services are provided in advance of the previous years, such as downloading and viewing tax data, obtaining the reference number for filing and updating the campaign app.

In recent years, these services were made available to taxpayers around the last week of March, while for the current campaign the request for the reference number has been available since March 8 and access to tax data and the updated app since March 16.

Thanks to this advance service, more than 1,290,000 taxpayers have already accessed their tax data, and more than 1,233,000 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 they wish, to present the declaration from the first day through 'RENTA WEB', thus also speeding up the refunds that, where appropriate, correspond to them.

The 'Informant' of Renta: a comprehensive assistance service

The main novelty of this campaign is the launch of a renewed and expanded version of the Income 'Informant' and the creation of another specific one on economic activities. This tool, accessible on the Agency's website in the section dedicated to the campaign, includes the Income Tax assistance blocks structured and systematized to be able to offer the requested information based on simple questions asked by the tool itself, which also allows the dialogue and the response to be kept in PDF format.

With this expansion of content, the 'Informant' becomes a comprehensive online assistance service with more than 800 answers to the most important questions about the entire tax on matters such as campaign news, the obligation to declare, taxation options and personal and family situations, tax benefits, real estate and financial products, as well as those included in the specific 'Informant' on economic activities. All of this is based on 23 initial sections of content (13 from the general 'Informant' and 10 from the one dedicated to economic activities).

Also as a novelty, the different information blocks are connected to a chat attended by ADI specialists from nine in the morning to seven in the evening, thus allowing personalized assistance for questions that have not been resolved in the responses of the 'Informant'.

The 'Informant', in its two aspects, general and specific to economic activities, will be available all year round, so that it can provide service to queries that arise regarding the application of the tax beyond the specific period for filing the declaration.

'Callback' Scheme

In this campaign, the 'Le Llamamos' plan for filing tax returns by telephone will maintain a capacity that last year allowed 1,153,000 tax returns to be filed by this means, almost 70% of all tax returns filed with personalized assistance.

Given the good results of this assistance formula, its operating schedule will be maintained in the current campaign. The 'We Call You' plan will start on May 5, with appointment requests starting on May 3 and service until the end of the campaign, so that taxpayers less accustomed to new technologies who require personalized assistance will once again have a powerful alternative to face-to-face assistance in offices, being able to speed up the filing process and, therefore, any refund that may be due.

Once the taxpayer makes an appointment (it is recommended to request it online or through the automatic service at 91 535 73 26, or at 901 12 12 24) and chooses morning or afternoon hours, the system suggests a day and time at which they will receive the call from the Tax Agency. In order to speed up the service, it is highly advisable that the taxpayer has the information and documentation necessary to file the return available when the Agency calls.

Improvements in the app

This year's campaign also includes improvements to the Agency's mobile application to continue advancing in accessibility, usability and user experience, highlighting the possibility of submitting both one's own declaration and that of up to five other members of the family unit without having to close the session to open the corresponding ones for those other submissions.

Also new this year is a navigation component at the bottom of the device screen that provides guided navigation for taxpayers.

These improvements, together with the already traditional use of the AEAT website ( https://sede.agenciatributaria.gob.es ) contribute to speeding up the electronic submission of the declaration and, therefore, also the refunds.

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.

As for the general functioning of the app, it is the same as in previous years. 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 different devices (mobiles and tablets) without limitation, 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 favorable option between individual and joint declarations; and, as a new feature, the display of the different declaration results on the same screen.

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.

Utilities in 'RENT WEB'

The campaign will also include certain modifications to 'RENTA WEB' to accommodate new regulations, such as the consideration as deductible expenses of the reductions in the rent of premises made between January and March of last year, or the new deductions for improving the energy efficiency of homes. Specific sections for the declaration of virtual currencies are also included in both the Income Tax and the Wealth Tax declaration.

The tool for predicting errors that was launched last year will also be maintained in order to help taxpayers avoid recurring errors in their tax returns and, therefore, the risk of subsequent regularisation by the administration.

Using machine learning techniques based on adjustments from previous years, the tool makes a selection of taxpayers who may make mistakes in any box of the employment income section. If the taxpayer modifies any of these boxes, he or she will be reminded that he or she has modified the amounts appearing in the tax data so that he or she can decide whether he or she wants to continue with that modification.

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.

Furthermore, it is recalled that beneficiaries of the Minimum Vital Income must submit the declaration, in accordance with the regulations established by the IMV.

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 2021)
• Property leasings
• Transfers
• Contributions to pension plans
• Union fees
• Receipt of ERTE benefits
• 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 done online, following the instructions in the letter that the Agency will send to those who request it through the option offered in the 'Clave PIN' section of the AEAT website. In this case, you must provide the ID number, expiry date, mobile phone number. It is also possible to pre-register by video call, or at the Agency's offices, by providing your ID card and a mobile phone number, without the need for additional documentation.

Once registered in the system, when the taxpayer wishes to carry out a procedure, they can request an access PIN using the link available in the procedure itself, or from the ‘app’. To do this, they must enter their Tax Code and its expiry date, adding a four-digit password of their choice which will be given for each request. You will then receive a three-character PIN by SMS which, together with the password, forms the access code required to carry out your procedures.

In turn, to obtain the reference number through the REN0 service on the Agency's website, the NIF, box 505 of the 2020 Income Tax Return and the validity date of the DNI itself will be requested. For those who did not file a tax return in the previous year, or whose 2020 Income Tax return box was set to zero, instead of box 505, the last digits of the code of a bank account of which the taxpayer is the holder will be requested. 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 27, but payment will not be made until June 30, the last day of the Tax Return Campaign. Direct debit does not prevent payment in instalments in two terms (the second, on 7 November).

• Non-face-to-face methods (no need to go to offices), from April 6 to June 30 (June 27 for direct debit payments):

FILING METHODS	Cases in which you can use this method
Income Portal 2021 https://sede.agenciatributaria.gob.es	ALL
'App' (mobiles and tablets)	Payment (by direct debit) or refund
'We Call You' Plan (application from May 3)

• In-person routes, from June 1 to June 30 (June 27 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 today and runs until June 30 (June 27 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) at a financial institution and obtain the payment receipt number provided by the institution itself (Complete Reference Number, NRC).

Main information and assistance services

• Internet: https://sede.agenciatributaria.gob.es and 'app' (offers information and procedures without schedules).
• Telephone request for 'We Call You' (starting May 3):

91 535 73 26 and 901 12 12 24 (automatic service, 24 hours)

91 553 00 71 and 901 22 33 44 (operator, 9 a.m. to 7 p.m., Mon-Fri)

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