The Tax Agency creates a "virtual assistant" for Income Tax to strengthen assistance to taxpayers in preparing their tax return
2022 Income Tax Campaign
- The declaration period begins today for online filings and in 48 hours the first refunds will be paid in a campaign in which 22,899,000 declarations are expected, of which 60% will be refunded for an amount of 9.946 billion euros.
- This year, a whole series of improvements have been incorporated into 'Renta Web' to make navigation more comfortable and agile.
- Senior citizens have specific information material on assistance services during the Income Tax Campaign and the IRPF regulations that affect them, in compliance with the collaboration protocol on assistance signed with the Platform for Senior Citizens and Pensioners
- The 'We Call You' plan will start on May 5, with appointment requests starting on May 3, maintaining a capacity that last year allowed the submission of more than a million declarations with this personalized telephone assistance system.
April 11, 2023.- The Tax Agency opens today the period to confirm or modify and file online the Personal Income Tax return for 2022 (IRPF 2022) and, as usual, refunds will begin in just 48 hours, next Thursday.
The main new features of this campaign are the incorporation of the 'Renta Virtual Assistant', which will complement the current 'Renta Informant' 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 22,899,000 tax returns will be filed in the campaign that is now starting, 3.4% more than the previous year. Of this total, 13,600,000 are expected to be eligible for a refund, 60% of the total, for an estimated amount of 9,946 million euros. Taxpayers who have tax returns to file (an estimated 7,649,000, amounting to 16,448 million), as every year, will not make their first payments until the end of the campaign.
Campaign calendar
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 25. Personalized assistance, by telephone and in offices, will continue to have the support of regional governments and city councils.
This year, the main support services will continue to be available in advance (obtaining the reference number for filing from 8 March and, from 15 March, downloading and viewing tax data and updating the app for the campaign).
Thanks to this advance service, more than 1,300,000 taxpayers have already 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 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 'Virtual Income Assistant'
The first of the two main new features of this campaign is the incorporation of a virtual assistant to resolve taxpayers' queries regarding personal income tax and the Income Tax Campaign, thus complementing and reinforcing the service that the so-called Income Tax 'Informant' has been providing since the last campaign. Both services have direct access in the Tax 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 'Informant' 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 it questions using natural language to get the answer they need.
In this first phase of implementation, the 'Assistant' will offer information on property matters and will resolve the most common questions about the Income Tax Campaign, such as the obligation to declare, support services and campaign news.
If the taxpayer's answers do not contain all the information he or she needs, he or she is offered the option of accessing the 'Informant' tool and, when the information from either of the two tools does not resolve all his or her doubts, the taxpayer can connect via chat with specialists from the Comprehensive Digital Administration (ADI) - from nine in the morning to seven in the evening - thus obtaining personalized assistance for any questions that have yet to be resolved.
Navigation and usability improvements in 'Renta Web'
Furthermore, during the current campaign a whole series of improvements have been introduced in the 'Renta Web' program to make the process of preparing the declaration more convenient 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 for navigating through the fields (panels) of the declaration, is improved thanks to a new content structure with clearer, more concise and simple 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 in its entirety, unlike in previous years, where the order of the sections and the size of the display window made searching less comfortable.
In the declaration panels themselves, where the traditional boxes to be filled in are located, a series of improvements have also been introduced to reinforce this simpler and more intuitive visualization. For example, in the fields for sales of real estate or shares, and for food annuities, the information for each subject is displayed directly, without boxes that need to be filled in together.
In order to facilitate the preparation of the declaration, family deductions of different kinds are now recorded separately, so that the taxpayer can easily locate and complete the specific field, without encountering information from other fields that are not required for their case.
This year, the 'Renta Web' programme also includes other improvements, 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 the most relevant information notices and a link to the economic activity search engine to facilitate the completion of the boxes relating 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 filing declarations by telephone will maintain the reinforced capacity of recent years. Given the good results of this formula, which last year allowed more than 1,076,000 declarations to be prepared and continued to be the main means of providing personalized assistance to taxpayers, 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 new shortcuts to 'Securities Portfolio' and virtual assistance tools, as well as the new option of accessing with an electronic certificate and the option of filing with the 'app' even when there was no bank account previously included in a previous declaration.
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 '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, 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 declarations, and the display of the different declaration results on the same screen.
Please note that, in order to access personalized services, such as the filing of declarations, for security reasons it will be required that the
Information modules for specific groups
The Tax Return Campaign section of 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 assistance services and, in addition, a brief brochure and a more extensive manual with the IRPF regulations that may be of greater interest to this group.
A section is also included with a practical guide for the application in Renta Web of the maternity deduction for 2020, 2021 and 2022 in the new cases included in the regulation.
In the case of 2022, the taxpayer will mark both the months in which the traditional criteria are met and those in which the new circumstances that give rise to suspension of employment are met. For the previous two years, when the Agency has sufficient information, the boxes will already appear filled in, and when this is not the case, the Agency will send information letters and will notify in tax data and on Renta Web so that the taxpayer can incorporate the amounts corresponding to the new 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.
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. Through 'Renta Web' the information will be as up-to-date as possible but, in any case, the Agency may not have all the data relevant to the declaration, data that the taxpayer may have 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 of 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 'Renta Web' and other Income Tax Campaign services, such as consulting tax data and the status of the refund processing.
Obtaining a PIN code requires two steps: 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 '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 2021 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 2021 Income Tax return box is 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. 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 paid, if desired, the declaration can be submitted with a request for deferral, selecting the option 'Acknowledgement of debt with request for deferral', within other payment methods, and requesting it through the 'Process debt' link that will appear in the window in which the submitted declaration is displayed.
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Non-face-to-face methods (no need to go to offices), from April 11 to June 30 (June 27 for direct debit payments):
FILING METHODS
Cases in which you can use this method
AEAT headquarters, '2022 Income Tax Campaign' section
ALL
'App' (mobiles and tablets)
Payment (by direct debit) or refund
'We Call You' Plan (application from May 3)
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In-person routes, from June 1 to June 30 (June 27 if payment is made 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 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)