Income Campaign 2023

• The declaration period begins today for online submissions and in 48 hours the first returns of a campaign in which 23,281,000 returns are expected, of which almost 63% will be returned for an amount of 11,650 million euros

• Preventive notices in tax data are expanded 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 presentation of more than 1,070,000 declarations with this personalized telephone assistance system

April 3, 2024.- The Tax Agency opens today the deadline to submit the Personal Income Tax return for 2023 (IRPF 2023) online. Returns, as usual, will begin in just 48 hours, next Friday. The main novelty of the Income Campaign that is now starting is the implementation, starting in May, of a special assistance plan in the preparation and presentation of the declaration specifically aimed at people over 65 years of age who reside in small municipalities of the Spanish geography.

This year, 23,281,000 declarations are expected to be submitted, 1.2% more, of which 14,614,000, almost 63%, are expected to give the right to a refund for an estimated global amount of 11,650 million euros. For their part, taxpayers with declarations to be submitted (as planned, 7,092,000 declarations for an amount of 18,908 million euros), in the same way as in previous years, will not have to make the first payments until the end of the campaign.

Campaign calendar

The submission period will end on July 1 for declarations to be deposited and returned, although the deadline for declarations to be submitted with direct debit will end on June 26.

Telephone assistance for the preparation and presentation of declarations ('Le Llamamos' plan) will begin on May 7, with an appointment request starting April 29, and in-person assistance in offices will begin on June 3, with a request for Appointment starting May 29. The special plan for people over 65 years of age in small municipalities will start with the same dates as the 'Le Llamamos' plan. 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 has been maintained (obtaining the reference number for filing from March 12, and from March 19 both the downloading and viewing of tax data, as well as the updating of the 'app' for the campaign and the first campaign information content, both in the electronic headquarters and in the 'app' itself.

Among these additional contents, specific sections have been included to explain in a simple way the expanded assumptions of deduction for maternity and daycare expenses, the new deductions for electric vehicles and charging points, and the refund system for mutual members upon presentation of the application form. .

Thanks to this anticipation of services, more than 1.6 million taxpayers have now 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 advance to be able to present the declaration, if you wish, from the first day through 'Renta Web', thus also expediting the returns that, if applicable, correspond to you.

Assistance plan for the elderly in small municipalities

The main novelty of this campaign is the implementation 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 an appointment request starting on April 29, and will reach older residents 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 of less than 3,000 inhabitants that do not have an AEAT center. CCAA or city council that provides campaign assistance service.

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

With this special plan, which will be disseminated through posters and brochures in the municipalities included in the plan, the Tax Agency intends to advance a model of citizen assistance that combines all modalities of customer service depending on each service and the availability of each moment, maintaining a special sensitivity towards the group of elderly people in line with the protocol signed with the Platform for Seniors and Pensioners.

In this same sense, the section on the Electronic Office for Seniors has been updated for this campaign, which includes the help services brochure, the brief information brochure and the broader manual with personal income tax regulations that may result from greater interest for this group.

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

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

Likewise, the 'app' incorporates concrete improvements to continue facilitating the presentation of the declaration also in this way. As every year, in addition to allowing the presentation of the declaration, directly or through Renta Web, this powerful assistance tool facilitates obtaining and renewing the reference number, viewing tax data and receiving messages. push' with information of interest, modify the tax allocation and the IBAN code, consult the tax data of previous campaigns, cancel a previously arranged appointment and consult the status of the possible 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 such as filing returns, for security reasons the terminal will be required to have an activated screen lock system.

In turn, taxpayers will have this year an expanded version of the Income Tax 'virtual assistant' that was launched in the previous campaign to resolve taxpayers' doubts, who ask questions in natural language to reach the answers they need. If the answers from the 'virtual assistant' do not contain all the required information, the taxpayer can access the Income 'Informer', with all the information structured by content blocks, or 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.

'Callback' Scheme

In this campaign, the 'Le Llamamos' plan for preparing declarations by telephone will maintain the capacity and schedule of recent years given the good results of this formula, which last year allowed 1,070,000 declarations to be prepared and continued to be the main means of personalized assistance. to the taxpayer.

In this way, taxpayers who require personalized assistance 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 refund.

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.

Preventive notices to avoid errors

This year's campaign also aims to advance voluntary compliance through preventive notices to taxpayers to avoid errors and omissions that may subsequently lead to eventual regularization of the Agency. In this sense, on the one hand, along with the usual notices in the tax data documents to remember the need to declare real estate, income from abroad or virtual currencies, this year information is added for those taxpayers who have carried out operations in 2023. of 'online' gaming, in order to remember 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 in Renta Web and in the 'app' in the declaration processing status section), to taxpayers who have submitted their declaration modifying the information provided by the Agency, in order to assess whether or not they should present a complementary declaration adapting to the information contained in the AEAT databases.

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

In connection with all this, this year navigation through Renta Web to rectify a declaration or present a complementary one has been simplified, 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.

On the other hand, it is remembered that the beneficiaries of the Minimum Living Income must submit the declaration, in accordance with the regulations established by the IMV, as well as self-employed workers registered with the RETA or 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 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 2023)

• Property leasings

• Transfers

• Contributions to pension plans

• Union fees

• Perceptions from 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 'Code' continue to be, along with the electronic certificate and DNI, the access systems to 'Renta Web' and other Income Campaign services, such as consulting tax data and the processing status of the refund. .

Obtaining a 'Key' 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 section of the AEAT website 'Register in Code'. It is also possible to pre-register 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 and the validity date of the DNI itself will be requested. For those who did not file in the previous year, or with their 2022 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.

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

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 routes (without traveling to offices), until July 1 (June 26 if direct debit payments):

FILING METHODS	Cases in which you can use this method
AEAT headquarters, '2023 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 April 29)

• In-person routes , from June 3 – May 7 in the case of the plan for people over 65 in small municipalities – to July 1 (June 26 if the payment is domiciled):

 

FILING METHODS	Cases in which you can use this method
In 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 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'

  (provides information and transactions and is always available).

• Telephone request 'We Call You' (as of 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, from 9 a.m. to 7 p.m., Friday)

• Telephone request Special assistance plan for people over 65 in small municipalities (as of April 29):

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