2021 Income Tax Campaign

• 12,990,000 taxpayers have already filed their tax returns, and 80.8% of those who requested a refund have already received the corresponding refund, while 73.4% of the amounts requested so far have been paid.
• The Tax Agency is starting to provide assistance in offices today, while continuing the 'We Call You' plan, which already has more than 968,000 appointments for the preparation of the declaration and more than 739,000 taxpayers with their Income Tax Return filed through this means, designed for all those taxpayers less accustomed to new technologies who require personalized assistance.
• The Income 'Informant' and the specific one for economic activities offer more than 800 answers to the most important questions on the Agency's website and connect to a chat attended by ADI specialists.

June 1, 2022 .- A total of 7,399,000 taxpayers have already received a refund of more than 4,895 million euros after the first two months of the 2021 Personal Income Tax (IRPF 2021) campaign, so that 80.8% of the refund requests made so far and 73.4% of the amounts to be refunded that have been requested have already been paid. To date, the Agency has paid out an equivalent number of refunds to those paid last year on the same dates, despite the fact that the number of refund requests has decreased slightly, by 1.6% in number and 1.7% in value.

At the same time, more than 2,966,000 tax returns have already been submitted with a result to be paid (+9%) by taxpayers who have chosen to expedite the submission, since they do not have to make the first payments until the end of the campaign.

The campaign is now in its final third and, in total, 12,990,000 taxpayers have already filed their tax return online, 164,000 more than last year at the same time (+1.3%).

In the campaign as a whole, 21,921,000 tax returns are expected to be filed, 0.9% more than last year, and of this total, 14,350,000 are expected to entitle 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). There are also 5,971,000 tax returns expected to be filed (1.5% less), amounting to 13.4 billion euros.

More than 739,000 declarations by telephone

By submission channels, in addition to the Tax Agency's website ( sede.agenciatributaria.gob.es ) as the main telematic channel, more than 365,000 returns have also been submitted through the Agency's mobile application (+1.6% compared to last year), of which 264,000 correspond to 'one-click' submissions and the rest are taxpayers for whom the 'app' has referred to the AEAT website to make some modification and they have returned to the application to complete the submission.

In any case, and as was the case last year at this time, the main non-face-to-face alternative to the Agency's website for filing the declaration continues to be the 'We Call You' plan for filing Income Tax returns by telephone, for which more than 968,000 taxpayers have already requested an appointment and of which more than 739,000 have already filed their declaration.

Last year, the campaign concluded with a record number of more than 1,153,000 returns filed by telephone (70% of all returns that were filed with personalized assistance), which allows taxpayers to be assisted until the end of the campaign without the need for them to travel and in a personalized manner.

Thus, taxpayers who are less accustomed to new technologies have a powerful alternative to the assistance in offices that begins now, being able to speed up the filing and, in this way, also the corresponding refund.

The operation is the usual one for this service: 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 a 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.

In-person assistance in the tax office begins

In turn, from today the Tax Agency complements this personalized assistance by telephone with the usual service of preparing declarations in the offices by appointment, which it will provide in collaboration with regional governments and city councils, as in the case of the 'We Call You' plan.

With the application of safety distance measures and capacity control, assistance in offices will continue to be provided with a progressive opening scheme, so that the absorption capacity of the service centers can be adjusted.

Therefore, and as in previous years, if at any given time the taxpayer does not find any appointments available, this will not mean that there are no appointments left, but rather that more appointments will be opened again in the following days. In any case, the Agency recommends not waiting for this new opening, but rather opting for the 'We Call You' service, which will continue to have sufficient capacity to absorb demand.

As every year, in order to mitigate the possible loss of appointments to the detriment of all taxpayers, the Agency reminds citizens that they can cancel their appointment through any of the channels enabled for obtaining it if they have decided not to use it. In past years, out of appointments scheduled more than a week in advance, taxpayers did not show up in more than 25% of cases.

Income 'Informant'

This year's campaign features, as its main novelty, a renewed and expanded version of the 'Informador' (Revenue Information Report) and the creation of another specific report on economic activities. This tool, available on the Agency's website, includes the Income Tax assistance blocks structured and systematized to offer the requested information based on simple questions asked by the 'Informant', who also allows the dialogue and the response given to be saved in PDF format.

The Income Tax 'Informant' is 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 file, tax 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 content sections.

In turn, the different blocks of information are connected to a chat attended by specialists from the Comprehensive Digital Administration (ADI) from nine in the morning to seven in the evening, thus allowing personalized assistance for questions that have remained pending in the responses of the 'Informant'. To date, this assistance from the ADI to resolve queries in the Income Tax Campaign has already translated into more than 1,700 hours of personalized attention to the taxpayer.

Furthermore, since the first day of the campaign, the traditional telephone channel for resolving tax queries has been open on 91 554 87 70 and 901 33 55 33, from 9 a.m. to 7 p.m., Monday to Friday. This assistance channel has handled more than 1,370,000 calls from different taxpayer profiles in the first two months of the campaign.

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.

Please note 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 a PIN requires a one-time 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 'PIN Code' section of its website, providing the ID, validity date and mobile number. Registration is also possible by video call, or at the Agency's offices, providing ID and a mobile number.

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.

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 consist of only six characters.

Main information and assistance services

• Internet: https://sede.agenciatributaria.gob.es and 'app'

(provides information and transactions and is always available).

• Telephone request 'We Call You':

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)

• Telephone request for appointment for Rent for attention in offices:

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 clear up doubts; from 9am to 7pm, Mon-Fri)

IRPF 2021 (Data as of June 1)

.	Personal Income Tax 2020	Personal Income Tax 2021	% 2021/2020
NAVIGATION RENTA WEB (nº. of taxpayers)	14,070,095	14,826,270	5.37%
Declarations presented	12,825,479	12,990,105	1.28%
Tax returns with taxes owed	2,719,946	2,966,660	9.07%
Amount (million €)	3,190.929	3,790.036	18.78%
Tax returns with application for refund	9,305,665	9,160,121	-1.56%
Amount (million €)	6,783.715	6,669.033	- 1.69%
Refunds Paid	7,427,806	7,399,100	-0.39%
Amount (million €)	4,912.338	4,895.272	- 0.35%

Note:

The sum of declarations to be entered and refunds does not match the declarations submitted, since negative declarations and declarations waiving the refund are not included.

Declarations presented

PROVINCIAL OFFICES	Total, tax returns filed Personal Income Tax 2021
ALMERÍA	228,403
CÁDIZ	278,000
CÓRDOBA	220,500
GRANADA	261,324
HUELVA	174,506
JAÉN	189,031
MÁLAGA	447,366
SEVILLA	557,030
JEREZ	83,859
CEUTA	22,496
MELILLA	24,110
ANDALUSIA	2,486,625
HUESCA	63,327
TERUEL	37,703
ZARAGOZA	319,175
ARAGÓN	420,205
OVIEDO	213,590
GIJÓN	110,660
ASTURIAS	324,250
BALEARIC ISLANDS	291,791
BALEARIC ISLANDS	291,791
LAS PALMAS	310,993
STA. CRUZ DE TENERIFE	273,586
CANARY ISLANDS	584,579
CANTABRIA	171,564
CANTABRIA	171,564
ALBACETE	113,057
CIUDAD REAL	137,781
CUENCA	53,878
GUADALAJARA	83,776
TOLEDO	200,577
CASTILLA-LA MANCHA	589,069
ÁVILA	46,245
BURGOS	117,118
LEÓN	141,995
PALENCIA	51,901
SALAMANCA	100,482
SEGOVIA	46,630
SORIA	27,980
VALLADOLID	175,386
ZAMORA	48,090
CASTILE-LEÓN	755,827
BARCELONA	1,649,832
GIRONA	204,546
LLEIDA	117,969
TARRAGONA	229,614
CATALONIA	2,201,961
BADAJOZ	183,037
CÁCERES	114,653
EXTREMADURA	297,690
LA CORUÑA	309,870
LUGO	85,960
OURENSE	80,926
PONTEVEDRA	152,280
VIGO	109,538
GALICIA	738,574
MADRID	2,161,707
MADRID	2,161,707
MURCIA	337,127
CARTAGENA	103,777
MURCIA	440,904
NAVARRE	1,180
NAVARRE	1,180
ÁLAVA	396
GUIPÚZCOA	506
VIZCAYA	830
BASQUE COUNTRY	1,732
LA RIOJA	100,422
LA RIOJA	100,422
ALICANTE	483,545
CASTELLÓN	177,798
VALENCIA	760,682
VALENCIAN COMMUNITY	1,422,025
NATIONAL TOTAL	12,990,105

 Requested and paid refunds (amounts in million euros)                                                 

PROVINCIAL OFFICES	Requested (no.) IRPF 2021	Paid (No.) Personal Income Tax 2021	% Paid/req.	Requested amount Personal Income Tax 2021	Amount paid Personal Income Tax 2021	% Paid/req.
ALMERÍA	175,095	144,931	82.77%	94.563	70.192	74.23%
CÁDIZ	204,037	167,231	81.96%	158.016	121.335	76.79%
CÓRDOBA	158,422	129,393	81.68%	97.343	72.824	74.81%
GRANADA	181,489	142,918	78.75%	123.884	89.498	72.24%
HUELVA	137,539	115,600	84.05%	79.627	61.120	76.76%
JAÉN	141,034	113,056	80.16%	81.859	60.477	73.88%
MÁLAGA	310,976	244,517	78.63%	220.338	158.444	71.91%
SEVILLA	407,237	330,036	81.04%	289.709	212.566	73.37%
JEREZ	62,642	52,202	83.33%	44.643	34.385	77.02%
CEUTA	16,744	13,683	81.72%	12.023	9.044	75.23%
MELILLA	17,894	14,532	81.21%	13.324	9.851	73.93%
ANDALUSIA	1,813,109	1,468,099	80.97%	1,215.330	899.736	74.03%
HUESCA	42,623	33,441	78.46%	28.413	20.100	70.74%
TERUEL	25,026	19,535	78.06%	15.661	11.311	72.22%
ZARAGOZA	209,506	163,383	77.98%	147.489	105.433	71.49%
ARAGÓN	277,155	216,359	78.06%	191.564	136.844	71.44%
OVIEDO	151,624	120,534	79.50%	125.707	94.860	75.46%
GIJÓN	76,154	60,303	79.19%	58.920	43.577	73.96%
ASTURIAS	227,778	180,837	79.39%	184.627	138.436	74.98%
BALEARIC ISLANDS	177,381	137,305	77.41%	131.672	90.933	69.06%
BALEARIC ISLANDS	177,381	137,305	77.41%	131.672	90.933	69.06%
LAS PALMAS	241,293	196,643	81.50%	162.055	119.234	73.58%
TENERIFE	210,444	170,544	81.04%	140.283	102.135	72.81%
CANARY ISLANDS	451,737	367,187	81.28%	302.338	221.369	73.22%
CANTABRIA	124,204	99,814	80.36%	96.712	71.406	73.83%
CANTABRIA	124,204	99,814	80.36%	96.712	71.406	73.83%
ALBACETE	83,260	68,979	82.85%	59.539	45.019	75.61%
CIUDAD REAL	103,261	86,672	83.93%	71.161	55.304	77.72%
CUENCA	40,929	33,634	82.18%	28.576	21.274	74.45%
GUADALAJARA	61,993	51,276	82.71%	48.230	36.774	76.25%
TOLEDO	147,977	120,824	81.65%	104.669	78.703	75.19%
C. -LA MANCHA	437,420	361,385	82.62%	312.175	237.074	75.94%
ÁVILA	33,163	26,763	80.70%	22.699	16.623	73.23%
BURGOS	83,927	67,703	80.67%	63.360	46.794	73.85%
LEÓN	102,421	84,136	82.15%	73.124	55.923	76.48%
PALENCIA	37,146	30,300	81.57%	25.624	19.223	75.02%
SALAMANCA	71,343	58,381	81.83%	47.891	35.640	74.42%
SEGOVIA	33,792	27,333	80.89%	23.186	17.072	73.63%
SORIA	20,328	16,360	80.48%	12.945	9.456	73.05%
VALLADOLID	129,567	107,396	82.89%	94.514	72.438	76.64%
ZAMORA	34,740	28,110	80.92%	21.466	15.994	74.51%
C. and LEÓN	546,427	446,482	81.71%	384.810	289.164	75.14%
BARCELONA	1,013,427	796,385	78.58%	848.546	609.941	71.88%
GIRONA	127,527	97,963	76.82%	98.775	68.656	69.51%
LLEIDA	77,436	60,984	78.75%	54.050	38.365	70.98%
TARRAGONA	149,064	117,439	78.78%	117.743	84.020	71.36%
CATALONIA	1,367,454	1,072,771	78.45%	1,119.114	800.981	71.57%
BADAJOZ	129,140	105,716	81.86%	72.305	53.215	73.60%
CÁCERES	77,979	64,226	82.36%	43.690	32.850	75.19%
EXTREMADURA	207,119	169,942	82.05%	115.995	86.065	74.20%
LA CORUÑA	213,825	174,141	81.44%	150.353	112.359	74.73%
LUGO	59,299	48,021	80.98%	38.826	28.752	74.05%
OURENSE	51,773	40,731	78.67%	32.339	22.989	71.09%
PONTEVEDRA	108,511	87,053	80.23%	76.739	55.667	72.54%
VIGO	77,801	63,120	81.13%	57.061	42.189	73.94%
GALICIA	511,209	413,066	80.80%	355.319	261.955	73.72%
MADRID	1,620,596	1,340,160	82.70%	1,303.671	970.287	74.43%
MADRID	1,620,596	1,340,160	82.70%	1,303.671	970.287	74.43%
MURCIA	259,038	211,270	81.56%	184.961	136.158	73.61%
CARTAGENA	79,473	66,653	83.87%	59.075	45.322	76.72%
MURCIA	338,511	277,923	82.10%	244.035	181.480	74.37%
NAVARRE	782	618	79.03%	0.389	0.259	66.63%
NAVARRE	782	618	79.03%	0.389	0.259	66.63%
ÁLAVA	285	218	76.49%	0.137	0.083	60.51%
GUIPÚZCOA	320	245	76.56%	0.149	0.103	69.24%
VIZCAYA	578	456	78.89%	0.293	0.209	71.36%
BASQUE COUNTRY	1,183	919	77.68%	0.579	0.395	68.24%
LA RIOJA	72,175	58,363	80.86%	48.467	35.080	72.38%
LA RIOJA	72,175	58,363	80.86%	48.467	35.080	72.38%
ALICANTE	325,659	262,429	80.58%	204.251	147.004	71.97%
CASTELLÓN	125,435	100,720	80.30%	83.766	60.735	72.51%
VALENCIA	534,787	424,721	79.42%	374.221	266.068	71.10%
VALENCIAN COMMUNITY	985,881	787,870	79.92%	662.237	473.807	71.55%
NATIONAL TOTAL	9,160,121	7,399,100	80.78%	6,669.033	4,895.272	73.40%