Income Campaign 2021

• The declaration period begins today for online submissions and in 48 hours the first returns of a campaign in which 21,921,000 returns are expected, of which two thirds will be returned in the amount of 11,122 million euros
• The Income 'Informator', and another specific one for economic activities, offer from the Agency's website more than 800 answers to the most outstanding doubts and connect with a chat attended by specialists from the Comprehensive Digital Administration who will be able to 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 in Campaign

April 6, 2022 .- The Tax Agency opens today the deadline to confirm or modify and submit online the Personal Income Tax declaration corresponding to 2021 (IRPF 2021) . Returns will begin in 48 hours, next Friday. In this campaign, a comprehensive Income 'Informant' will be added to the usual assistance services to resolve the main doubts of taxpayers when preparing their declaration, and with the additional possibility of contacting specialized staff of the Taxpayer via chat. Comprehensive Digital Administration, the ADI, to clarify any outstanding issues.

It is expected that 21,921,000 declarations will be submitted, 0.9% more than the previous year. Of that total, 14,350,000 are expected to give the right to 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 declarations to submit (close to 5,971,000, 1.5% less, for an amount of 13,400 million), as they do every year, will not make their first payments until the end of the campaign.

The submission period will end 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 27.

Telephone assistance for the preparation and presentation of declarations ('Le Llamamos' plan) begins on May 5, with an appointment request starting May 3, and in-person assistance in offices begins on June 1, with a request for Appointment starting May 26. Personalized attention, by telephone and in offices, will continue to have the support of the CCAA and city councils.

Anticipation of services

In a campaign with a structure very similar to the last one, the main novelty in terms of calendar takes shape in greater anticipation than in previous years of the main assistance services, in the case of downloading and viewing tax data, obtaining reference number for the presentation and update of the 'app' for the campaign.

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

Thanks to this anticipation of services, 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 advance to be able, if you wish, to present the declaration from the first day through 'RENTA WEB', thus also expediting the returns that, if applicable, correspond to you.

The Income 'Informant': a comprehensive assistance service

The main novelty of this campaign is the launch of a renewed and expanded version of the Income 'Informer' and the creation of another specific one on economic activities. This tool, accessible on the Agency's website within the section dedicated to the campaign, includes the Income help 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 in PDF format.

With this expansion of content, the 'Informer' becomes a comprehensive online assistance service with more than 800 answers to the most outstanding doubts about the entire tax in matters such as campaign news, the obligation to declare, options for taxation 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 this from 23 initial sections of content (13 from the general 'Informer' and 10 from the one dedicated to economic activities).

Also new, the different blocks of information are connected to a chat attended by ADI specialists from nine in the morning to seven in the afternoon, thus allowing personalized assistance for questions that have remained pending to be resolved in the responses. of the 'Informer'.

The 'Informer', in its two aspects, general and specific to economic activities, will be available all year round, so that it will be able to answer questions that arise about the application of the tax beyond the specific period of presentation of the declaration.

'Callback' Scheme

In this campaign, the 'Le Llamamos' plan for preparing declarations by telephone will maintain a capacity that last year allowed 1,153,000 declarations to be made this way, almost 70% of all declarations presented with personalized assistance.

Given the good results of this assistance formula, its operating schedule is maintained in this campaign. The 'Le Llamamos' 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 in-person assistance in offices, being able to speed up the presentation and, with it, the eventual corresponding return.

Once the taxpayer makes an appointment (it is recommended to request online or through an automatic service at 91 535 73 26, or at 901 12 12 24) and chooses a morning or afternoon time, the system proposes a day and a time in which you will receive the call from the Tax Agency. In favor of the agility of the service, it is very convenient that the taxpayer has the necessary information and documentation available to make the declaration when the Agency calls them.

Improvements in the 'app'

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

Also new, this year a navigation component is incorporated at the bottom of the device screen that facilitates guided navigation for the taxpayer.

These improvements, together with the traditional use of the AEAT website ( https://sede.agenciatributaria.gob.es ) contribute to streamlining the filing of the declaration electronically. and, therefore, also the returns.

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.

As for the general operation of the 'app', it is the same as previous years. 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 different devices (mobile phones and tablets) without limitation, 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 statements; and, as a novelty, the visualization of the different declaration results on the same screen.

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.

Utilities in 'WEB RENT'

The campaign will also have certain modifications in 'RENT WEB' to accommodate new regulations, in the case of the consideration as a deductible expense of the reductions in the rental of premises made between January and March of last year, or the new deductions for improvement of the energy efficiency of homes. Specific sections for the declaration of virtual currencies are also incorporated, both in Income and in the Wealth Tax declaration.

At the same time, the tool for predicting errors that was put into operation last year is maintained in order to help taxpayers avoid recurring errors in the declaration and, with it, the risk of subsequent regularization by the administration.

Using machine learning techniques based on regularizations from previous years, the tool makes a selection of taxpayers who may make mistakes in any box in the work income section. If the taxpayer modifies any of these boxes, they will be reminded that they have modified the amounts that appear in the tax data so that they can decide if they want 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.

On the other hand, it is remembered that the beneficiaries of the Minimum Vital Income must present 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. Prior registration can be carried out online, following the instructions in the letter that the Agency will send to those who request it through the option offered in the 'PIN Code' 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 by SMS a three-character PIN that, together with the password, forms the access code necessary 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 and the validity date of the DNI itself will be requested. For those who did not file in the previous year, or with their 2020 Income box with a zero value, instead of box 505, the last 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.

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 27, but the payment will not be made effective until June 30, the last day of the Income Campaign. Direct debit does not prevent payment in instalments in two terms (the second, on 7 November).

• Non-face-to-face methods (without traveling to offices), from April 6 to June 30 (June 27 if it is direct debit payments):

FILING METHODS	Cases in which you can use this method
Income Portal 2021 https://sede.agenciatributaria.gob.es	ALL
'App' (mobile phones 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 the payment is 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 today and runs until June 30 (June 27 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) 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: https://sede.agenciatributaria.gob.es and 'app' (offers information and procedures without schedules).
• Telephone request 'We Call You' (as of 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, from 9 a.m. to 7 p.m., Friday)

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