2023 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 23,281,000 declarations are expected, of which almost 63% will be refunded for an amount of 11.65 billion euros.

• Preventive warnings in tax data are extended with information on online gambling operations

• Throughout the campaign, the Agency will send letters to taxpayers in certain cases of possible errors or omissions in the presentation so that they can rectify them before a possible verification.

• The 'Le Llamamos' plan will start on May 7, with appointment requests starting on April 29, maintaining a capacity that last year allowed the submission of more than 1,070,000 declarations with this personalized telephone assistance system.

April 3, 2024.- The Tax Agency opens today the deadline to file online the Personal Income Tax return for 2023 (IRPF 2023). Refunds, as usual, will begin in just 48 hours, next Friday. The main novelty of the Income Tax Campaign that is now starting is the launch, starting in May, of a special assistance plan for preparing and filing tax returns specifically aimed at people over 65 years of age who live in small municipalities in Spain.

This year, 23,281,000 tax returns are expected to be filed, 1.2% more, of which 14,614,000, almost 63%, are expected to entitle a refund for an estimated total amount of 11.65 billion euros. For their part, taxpayers with tax returns to file (as planned, 7,092,000 returns for a total of 18,908 million euros) will not have to make their first payments until the end of the campaign, as in previous years.

Campaign calendar

The deadline for filing returns will end on July 1 for both refund and payment returns, although the deadline for returns to be paid by direct debit will end on June 26.

Telephone support for the preparation and filing of tax returns ('We Call You' plan) will begin on May 7, with appointment requests starting on April 29, and in-person support at offices will begin on June 3, with appointment requests starting on May 29. The special plan for people over 65 in small municipalities will start on the same dates as the 'Le Llamamos' plan. Personalized assistance, by telephone and in offices, will continue to have the support of regional governments and city councils.

This year, the early availability of the main assistance services has been maintained (obtaining the reference number for filing since March 12, and since March 19, both the downloading and viewing of tax data, as well as updating the app for the campaign and the first informative content of the campaign, both in the Electronic Office and in the app itself).

These additional contents include specific sections to explain in a simple way the extended deductions for maternity and childcare expenses, the new deductions for electric vehicles and charging points, and the refund system for mutual society members upon submission of the application form.

Thanks to this advance service, more than 1.6 million taxpayers have already accessed their tax data, and a similar number 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 to present the declaration, if they wish, from the first day through 'Renta Web', thus also speeding up the refunds that, where appropriate, correspond to them.

Plan for assistance to the elderly in small municipalities

The main novelty of this campaign is the launch of a special plan for the preparation and presentation of income tax returns for people over 65 years of age who have their tax domicile in small municipalities. The plan will begin on May 7, with appointments starting on April 29, and will reach seniors living in more than 500 municipalities in the 46 provinces of the common territory.

For the selection of these municipalities (the list of localities will be accessible on the Agency's electronic headquarters) it has been taken as a reference that, in general, they are towns with less than 3,000 inhabitants that do not have an AEAT, CCAA or city council centre that provides assistance services during the campaign.

In these municipalities, and thanks to the collaboration and technical means provided by the town councils, those over 65 who make an appointment will be assisted by Tax Agency staff using video assistance, so that they will receive the same personalized attention as any other taxpayer, but in the facilities made available by their town council and, therefore, without the need to travel to the nearest usual service point.

With this special plan, which will be disseminated through posters and leaflets in the municipalities included in the plan, the Tax Agency aims to advance a model of citizen assistance that combines all types of customer service depending on each service and the availability at any given time, maintaining a special sensitivity towards the elderly group in line with the protocol signed with the Platform for the Elderly and Pensioners.

In this regard, the section of the Electronic Office for senior citizens has been updated for this campaign, which includes the brochure on assistance services, the brief information brochure and the more extensive manual with the IRPF regulations that may be of greater interest to this group.

Improvements in 'Renta Web', 'app' and 'virtual assistant'

Furthermore, following the significant improvements in navigation incorporated in the last campaign, this year adaptations have been made to facilitate the incorporation of information in specific cases, such as garages and storage rooms (accessory properties), or the new deductions for electric vehicles and charging points.

The app also includes specific improvements to continue making it easier to file your tax return via this method. As every year, in addition to allowing the filing of the declaration, directly or through Renta Web, this powerful assistance tool facilitates obtaining and renewing the reference number, viewing tax data and receiving push messages with information of interest, modifying the tax assignment and the IBAN code, consulting tax data from previous campaigns, cancelling a previously arranged appointment and checking the status of any 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 filing tax returns, for security reasons, the terminal will need to have a screen lock system activated.

This year, taxpayers will also have access to an expanded version of the Renta virtual assistant, which was launched in the previous campaign to resolve taxpayers' doubts, by asking questions in natural language to get the answers they need. If the answers from the 'virtual assistant' do not contain all the required information, the taxpayer can access the 'Informant' of Income, with all the information structured by content blocks, or 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 issues that have yet to be resolved.

'Callback' Scheme

In this campaign, the 'Le Llamamos' plan for filing tax returns by telephone will maintain the capacity and schedule of recent years in light of the good results of this formula, which last year allowed 1,070,000 tax returns to be filed and continued to be the main means of providing personalized assistance to taxpayers.

This way, taxpayers who require personalized assistance once again have a powerful alternative to in-person assistance in offices, allowing them 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.

Preventive warnings to avoid errors

This year's campaign also aims to advance voluntary compliance by means of preventive notices to the taxpayer to avoid errors and omissions that may subsequently lead to an eventual regularization by the Agency. In this regard, on the one hand, along with the usual notices in tax data documents to remind taxpayers of the need to declare real estate, foreign income or virtual currencies, this year information is added for those taxpayers who in 2023 have carried out online gambling operations, in order to remind them that they must declare these operations.

In turn, throughout the campaign, other types of notices will be sent, this time by letter (in addition to Renta Web and the app in the declaration processing status section), to taxpayers who have submitted their declaration modifying the information provided by the Agency, so that they can assess whether or not they should submit a supplementary declaration adapted to the information contained in the AEAT databases.

If the taxpayer believes that his declaration was correct, he logically does not have to modify it, but if he considers that he made some kind of error or omission, he is given the option of preventively correcting it by means of the corresponding supplementary declaration, thus avoiding a possible subsequent verification by the Agency, the generation of interest and the imposition of possible sanctions.

In connection with all this, this year navigation through Renta Web has been simplified to rectify a declaration or submit a supplementary one, so that the taxpayer will simply have to modify the corresponding amounts and the system will automatically carry out the rest of the necessary actions. In the case of taxpayers who have received the notice of discrepancies, in addition to the above, the Renta Web system itself will offer the modification with the data already incorporated.

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 has been raised to 15,000 euros per year.

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, as well as self-employed workers registered in the RETA or in the Special Regime for Sea Workers, in accordance with the regulations that approve the new contribution regime for the self-employed.

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 2023)

• Property leasings

• Transfers

• Contributions to pension plans

• Union fees

• Perceptions of subsidies and other aid

• Deductions for family and maternity

• Deduction for investment in primary residence

• Autonomous community deductions

How to get 'Key' and reference number?

The reference number and 'Key' 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 'Key' 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 'Register in Key' section of the AEAT website. Pre-registration is also possible by video call, or at the Agency's offices. 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’.

In turn, to obtain the reference number, the NIF, box 505 of the 2022 Income Tax Return and the validity date of the DNI itself will be requested. For those who did not file in the previous year, or whose 2022 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.

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 26, but payment will not be made until July 1, the last day of the Tax Return Campaign. Direct debit does not prevent payment from being split into two instalments (the second on November 5).

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.

• Non-face-to-face methods (without having to go to offices), until July 1 (June 26 for direct debit payments):

FILING METHODS	Cases in which you can use this method
AEAT headquarters, '2023 Income Tax Campaign' section https://sede.agenciatributaria.gob.es	ALL
'App' (mobiles and tablets)	Payment (by direct debit) or refund
'We Call You' Plan (application from April 29)

• in-person routes , from June 3 – May 7 for the plan for people over 65 in small municipalities – to July 1 (June 26 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	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 July 1 (June 26 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'

  (provides information and transactions and is always available).

• Telephone request for 'We Call You' (from April 29):

  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 Special Assistance Plan for people over 65 in small municipalities (from April 29):

  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)