2022 Income Tax Campaign

• The declaration period begins today for online submissions and in 48 hours the first returns of a campaign in which 22,899,000 returns are expected, of which 60% will be returned for an amount of 9,946 million euros
• This year, a whole series of improvements are incorporated into 'Renta Web' to make navigation more comfortable and agile.
• Older people have specific informative material on the help services in the Income Campaign and personal income tax regulations that affect them, in compliance with the collaboration protocol on assistance signed with the Platform for Seniors and Pensioners
• The 'Le Llamamos' plan will start on May 5, with appointment requests starting on May 3, maintaining a capacity that last year allowed the presentation of more than one million declarations with this personalized telephone assistance system

April 11, 2023.- The Tax Agency opens today the deadline to confirm or modify and submit online the Personal Income Tax declaration corresponding to 2022 (IRPF 2022) and, as usual, returns will begin in just 48 hours, next Thursday.

The main novelties of this campaign are the incorporation of the 'Virtual Income Assistant', which will complement the current Income 'Informer' to resolve the main doubts of taxpayers when preparing their declaration, and the launch of a whole series of improvements in 'Renta Web' to make navigation more comfortable and agile.

It is expected that in the campaign that now begins, 22,899,000 declarations will be presented, 3.4% more than the previous year. Of that total, it is expected that 13,600,000 will give the right to a refund, 60% of the total, for an estimated amount of 9,946 million euros. Taxpayers who have declarations to submit (7,649,000 are expected, for an amount of 16,448 million), as they do every year, will not make their first payments until the end of the campaign.

Campaign calendar

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 25. Personalized attention, by telephone and in offices, will continue to have the support of the CCAA and city councils.

This year, the early availability of the main assistance services is maintained (obtaining the reference number for filing from March 8 and from March 15, both the downloading and viewing of tax data, as well as the updating of the ' app' for the campaign).

Thanks to this anticipation of services, more than 1,300,000 taxpayers have now accessed their tax data, and more than 1,200,000 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 'Virtual Income Assistant'

The first of the two main novelties in this campaign is the incorporation of a virtual assistant to resolve taxpayers' doubts regarding personal income tax and the Income Tax Campaign, thus complementing and reinforcing the service that the so-called 'Informer' has provided since the last campaign. ' of Income. Both services have direct access in the Income Campaign section of the Agency's website and will be accessible all year round along with the rest of the virtual assistance tools.

While the 'Informer' offers blocks of information structured in a series of sections based on simple questions asked by the tool itself, the 'Virtual Assistant' represents a further step in the flexibility of the help system, given that the taxpayer can ask questions with natural language to get to the answer you need.

In this first phase of implementation, the 'Assistant' will especially offer information on property matters and will resolve the most common Income Campaign doubts, such as the obligation to declare, help services and campaign news.

If their answers do not contain all the information that the taxpayer needs, they are offered the possibility of accessing the 'Informant' and, when the information from either of the two tools does not resolve all their doubts, the taxpayer can connect by chat with specialists from the Comprehensive Digital Administration (ADI) – from nine in the morning to seven in the afternoon –, thus obtaining personalized assistance for issues that have remained pending resolution.

Navigation and usability improvements in 'Renta Web'

On the other hand, in this campaign a whole series of improvements have been introduced in the 'Renta Web' program to make the process of preparing the declaration more comfortable and agile. In this sense, the traditional navigation 'button panel' is simplified, offering on a first level only the most relevant options in each navigation phase, with the option of displaying a second level for the rest of the options.

Likewise, the list of sections, the guide to navigate through the fields (panels) of the declaration, is improved thanks to a new content structure with clearer, synthetic and simpler language to facilitate an effective and quick search for the section. that the taxpayer wants to locate. This list of sections can now be viewed completely, and not like in previous years, where the order of the sections and the size of the viewing window made the search less comfortable.

Already in the declaration panels themselves, where the traditional boxes to be completed are located, a series of improvements are also introduced to reinforce that simpler and more intuitive visualization. For example, in the fields of sales of real estate or shares, and annuities for food, the information for each subject is shown directly, without boxes for joint completion.

With the same aim of facilitating the preparation of the declaration, family deductions of different types are now collected separately, so that the taxpayer easily locates and completes the specific field, without encountering information on other fields that is not required for their case.

The 'Renta Web' program also includes other improvements this year, such as the redesign of the 'Securities Portfolio' tool to make it easier to use on mobile devices and tablets, the incorporation of a single 'pop up' with information notices most relevant and a link to the economic activities search engine to facilitate filling in the boxes related to the activity and the heading in the panel of economic activity returns in direct estimation.

'Callback' Scheme

In this campaign, the 'We Call You' plan for preparing declarations by telephone will maintain the reinforced capacity of recent years. Given the good results of this formula, which in the last campaign allowed more than 1,076,000 declarations to be prepared and continued to be the main means of personalized assistance to the taxpayer, its operating schedule is maintained in the current 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 includes improvements to the Agency's mobile application to continue advancing in accessibility, usability and user experience, highlighting the new shortcuts to 'Stock Portfolio' and virtual assistance tools, as well as the new access option with electronic certificate and the option to file with the 'app' even when there was no bank account previously incorporated in a previous declaration.

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 'Web Income', but the rest of the filers also have this powerful assistance tool that makes it easier for them. obtaining and renewing the reference number, viewing tax data and receiving '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 their reference number, which allows the preparation and presentation of statements for family members and friends, as well as the calculation of the most favorable option between individual and joint declarations, and the visualization of the different declaration results on the same screen.

It should be remembered that, to access personalized services, in the case of the presentation of declarations, for security reasons it will be required that the

Information modules for specific groups

The Income Campaign space on the website includes two new sections with informative content for specific groups. On the one hand, and in compliance with the protocol signed with the Platform for Seniors and Pensioners, a section has been incorporated designed for people over 65 years of age that includes a brochure of help services and, in addition, a short brochure and a more extensive manual with personal income tax regulations that may be of greater interest to this group.

A section is also incorporated with a practical guide for the application in Income Web of the maternity deduction for 2020, 2021 and 2022 in the new cases included in the standard.

In the case of 2022, the taxpayer will mark both the months in which the traditional criteria are met, as well as those in which the new circumstances that give the right to suspension of employment are met. For the previous two years, when the Agency has sufficient information the boxes will already appear completed, and when this is not the case, the Agency will send informative letters and notify in tax data and in Renta Web so that the taxpayer incorporates the amounts corresponding to the new ones. assumptions.

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. Through 'Renta Web' the information will be the most up-to-date possible but, in any case, the Agency may not have all the data relevant to the declaration, data that the taxpayer may need to incorporate into the draft declaration.

Details such as the following should be checked carefully:
Properties and their land registry reference numbers

• Personal and family circumstances (if they changed in 2022)
• Property leasings
• Transfers
• Contributions to pension plans
• Union fees
• Receipt of ERTE benefits
• Perceptions from subsidies and other aid
• 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 'PIN Code' continue to be, together with the electronic certificate and DNI, the access systems to 'Web Income' and other Income Campaign services, such as consulting tax data and the processing status of the application. return.

Obtaining a 'PIN Code' 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 2021 Income Tax and the validity date of the DNI itself will be requested. For non-filers in the previous year, or with their 2021 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. Ordering a direct debit payment does not prevent the payment being split into two instalments (the second on 6 November).

Also for the declarations to be entered, if desired, the declaration can be submitted with a deferral request, marking the 'Debt acknowledgment with deferral request' option, within other payment modalities, and requesting it through the ' Process debt' that will appear in the window in which the submitted declaration is viewed.

• Non-face-to-face methods (without traveling to offices), from April 11 to June 30 (June 27 if it is direct debit payments):

  FILING METHODS	Cases in which you can use this method
  AEAT headquarters, '2022 Income Campaign' section 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 paid by direct debit):

  FILING METHODS	Cases in which you can use this method
  - At the offices of the AEAT - In offices of CCAA and local entities that collaborate in the campaign	Refunds and payments required (with direct debit)
  In the offices of the collaborating financial entities	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., Mon.)
• Income Information phone line: 91 554 87 70 and 901 33 55 33 (to resolve doubts; from 9am to 7pm, Mon-Fri)