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The Tax Agency has returned more than 12.9 billion euros to 15,852,000 taxpayers at the end of the year

2023 Income Tax Campaign

  • 97.4% of the requested refunds have already been made and 94.9% of the amounts corresponding to these requests have been paid.

  • The digital assistance channels have remained active after the campaign, offering 1,136,000 responses throughout the year to taxpayers who used these tools designed to resolve doubts about the Income Tax return and the tax.

  • Of the 24,131,000 declarations that have been submitted until the end of the year, more than 1,959,000 were made with personalized assistance in offices or by telephone, almost 110,000 more than the previous year, while those submitted through the "app" have increased by 23.4%.

January 3, 2025.- The Tax Agency has already returned 12,907 million euros to 15,852,000 taxpayers of the Personal Income Tax for 2023 (IRPF 2023), so that, as of December 30, 97.4% of the refunds requested in number have been made and 94.9% of the amounts corresponding to these requests have been paid, in line with the previous year.

At the end of the year, there was a strong year-on-year increase in refunds paid (+7.9% in number and +14.5% in amount), consistent with the evolution of refund requests submitted by taxpayers. In turn, a total of 24,131,000 returns have been submitted to date, 4.9% more than the previous year, of which 67.5% (16,279,000) have a return to be paid and 6,239,000 have a balance to be paid.

In terms of filing methods, the "Le Llamamos" plan for filing returns by telephone remained the main system of personalized assistance, with almost 1,128,000 returns, 5.4% more than the previous year and 57.5% of the total number of filings made with personalized assistance. At the same time, 831,600 tax returns were filed in the offices, 6.6% more than the previous year.

In this way, more than 1,959,000 declarations have been submitted with specific assistance to the taxpayer in the offices or by telephone, which is almost 110,000 more than the previous year, confirming the acceptance of this double alternative offered to those taxpayers less accustomed to new technologies who require personalized assistance, with or without going to a physical office.

Strong increase in presentations with the "app"

In any case, the vast majority of taxpayers, almost 92% of the total, continue to file their income tax returns online, with a total of 22,171,000 returns filed this way. This figure includes the 21,519,000 applications submitted through the Agency's electronic headquarters, 4.3% more than the previous year, as well as the more than 651,000 applications submitted through the Agency's mobile application, which has once again registered strong growth (23.4%) in submissions. Of this last figure, more than 485,000 are declarations that are submitted quickly through the "app", and the rest are submitted through Renta Web to make any changes.

Taxpayers requiring individual assistance are therefore increasingly making use of this powerful alternative to face-to-face assistance in offices, as well as the help provided by digital assistance channels. These channels have provided 775,000 responses in the last campaign and have remained available throughout the year on the Agency's electronic headquarters to resolve any queries that may arise regarding the tax, so that in the year as a whole they have already provided answers to more than 1,136,000 taxpayers.

26,500 taxpayers make corrections after warnings

One of the new features of the campaign that has now concluded was the launch of preventive notices by letter (in addition to those on Renta Web and the "app") to the taxpayer to avoid errors and omissions that may subsequently lead to a possible regularization by the Agency.

In line with the strategy of advancing voluntary compliance through preventive notices, these letters were addressed to certain cases of taxpayers who had submitted their declaration modifying the information provided by the Agency, in order to assess whether or not they should submit a supplementary declaration adapted to the information available to the AEAT.

To date, more than 26,500 taxpayers have rectified their tax returns after receiving the preventive notice from the Tax Agency, thus avoiding a possible subsequent audit by the Agency, the generation of interest and the imposition of possible penalties. For these taxpayers, the Renta Web system itself offers the supplementary proposal with the data already incorporated.

Personal Income Tax 2023 (Data as of December 30)

Personal Income Tax 2022

Personal Income Tax 2023

% 2023/2022

NAVIGATION RENTA WEB

(nº. of taxpayers)

19,847,757

20,866,707

5.13%

Declarations presented

23.005.054

24.131.331

4.90%

Tax returns with taxes owed

6,435,745

6.239.020

-3.06%

Amount (million €)

16,855,608

16,856,469

0.01%

Tax returns with application for refund

15.067.230

16,279,289

8.04%

Amount (million €)

11,868,142

13,599,212

14.59%

Refunds Paid

14,691,556

15,852,266

7.90%

Amount (million €)

11,269,664

12,907,913

14.54%

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 2022

Total, tax returns filed

Personal Income Tax 2023

% Variation

Presented 2023/2022

ALMERÍA

374,491

396.393

5.85%

CÁDIZ

438.076

460.075

5.02%

CÓRDOBA

389,764

408.354

4.77%

GRANADA

458,830

481.312

4.90%

HUELVA

270.250

282.823

4.65%

JAÉN

325.828

336.982

3.42%

MÁLAGA

800.249

845.368

5.64%

SEVILLA

923.567

972.465

5.29%

JEREZ

130.154

136.925

5.20%

CEUTA

34.924

36.221

3.71%

MELILLA

35,559

36.809

3.52%

ANDALUSIA

4,181,692

4,393,727

5.07%

HUESCA

123,544

130.059

5.27%

TERUEL

73,329

76.703

4.60%

ZARAGOZA

556.065

585,824

5.35%

ARAGÓN

752.938

792.586

5.27%

OVIEDO

358,896

372.267

3.73%

GIJÓN

188,843

195,671

3.62%

ASTURIAS

547,739

567,938

3.69%

BALEARIC ISLANDS

599.096

633,870

5.80%

BALEARIC ISLANDS

599.096

633,870

5.80%

LAS PALMAS

544,058

568,817

4.55%

STA. CRUZ DE TENERIFE

501.491

522.647

4.22%

CANARY ISLANDS

1,045,549

1,091,464

4.39%

CANTABRIA

313.059

321.438

2.68%

CANTABRIA

313.059

321.438

2.68%

ALBACETE

202.393

207,786

2.66%

CIUDAD REAL

239.017

245,300

2.63%

CUENCA

101.450

104.612

3.12%

GUADALAJARA

144,507

151,487

4.83%

TOLEDO

353.119

369,631

4.68%

CASTILLA-LA MANCHA

1,040,486

1,078,816

3.68%

ÁVILA  

81,893

85.306

4.17%

BURGOS

207,538

215,844

4.00%

LEÓN

246,754

256,823

4.08%

PALENCIA

89.305

92.921

4.05%

SALAMANCA

177.101

185,420

4.70%

SEGOVIA

84.045

87,753

4.41%

SORIA

52.548

54.606

3.92%

VALLADOLID

295,219

308,547

4.51%

ZAMORA

88.504

92.013

3.96%

CASTILE-LEÓN

1,322,907

1,379,233

4.26%

BARCELONA

2,984,665

3,137,316

5.11%

GIRONA

387.335

410.303

5.93%

LLEIDA

224.132

235.214

4.94%

TARRAGONA

411.919

434.565

5.50%

CATALONIA

4.008.051

4,217,398

5.22%

BADAJOZ

325.165

348,452

7.16%

CÁCERES

197,820

211.136

6.73%

EXTREMADURA

522.985

559.588

7.00%

LA CORUÑA

612.635

637,527

4.06%

LUGO

172,834

179.900

4.09%

OURENSE

156.915

163,660

4.30%

PONTEVEDRA

288.602

301.147

4.35%

VIGO

200,883

208.830

3.96%

GALICIA

1,431,869

1,491,064

4.13%

MADRID

3,727,976

3,906,425

4.79%

MADRID

3,727,976

3,906,425

4.79%

MURCIA

561,430

592.777

5.58%

CARTAGENA

160,249

168,562

5.19%

MURCIA

721.679

761.339

5.50%

NAVARRE

2.514

2.807

11.65%

NAVARRE

2.514

2.807

11.65%

ÁLAVA

870

929

6.78%

GUIPÚZCOA

1.336

1.374

2.84%

VIZCAYA

2,002

2.275

13.64%

BASQUE COUNTRY

4.208

4.578

8.79%

LA RIOJA

179,458

188,762

5.18%

LA RIOJA

179,458

188,762

5.18%

ALICANTE

899.719

949.948

5.58%

CASTELLÓN

320.866

335,846

4.67%

VALENCIA

1,382,263

1,454,504

5.23%

VALENCIAN COMMUNITY

2,602,848

2,740,298

5.28%

NATIONAL TOTAL

23.005.054

24.131.331

4.90%

Refunds requested and paid (amounts in million euros)

PROVINCIAL

OFFICES

Requested (no.) IRPF 2023

Paid (No.)

Personal Income Tax 2023

% Paid/req.

Requested amount

Personal Income Tax 2023

Amount paid

Personal Income Tax 2023

% Paid/req.

ALMERÍA

288.135

285,378

99.04%

169,819

165,236

97.30%

CÁDIZ

318.148

313.148

98.43%

260,409

250,401

96.16%

CÓRDOBA

280,598

277,393

98.86%

187,539

182,050

97.07%

GRANADA

321.212

314.697

97.97%

230,976

220,852

95.62%

HUELVA

209.170

204,833

97.93%

135,204

128,555

95.08%

JAÉN

242,758

239,898

98.82%

156,162

151,543

97.04%

MÁLAGA

565.235

552,724

97.79%

423,272

402,045

94.99%

SEVILLA

684.655

673,584

98.38%

522,201

502,668

96.26%

JEREZ

97,441

95.910

98.43%

74,522

71,941

96.54%

CEUTA

25.139

24.484

97.39%

18,462

17,570

95.17%

MELILLA

25.353

25.009

98.64%

18,935

18,476

97.58%

ANDALUSIA

3,057,844

3.007.058

98.34%

2,197,501

2,111,337

96.08%

HUESCA

87.150

84.614

97.09%

64,396

61,437

95.41%

TERUEL

51,256

49.074

95.74%

36,214

33,645

92.91%

ZARAGOZA

395,792

384.605

97.17%

301,280

287,779

95.52%

ARAGÓN

534.198

518.293

97.02%

401,890

382,861

95.27%

OVIEDO

249,452

243,627

97.66%

245,440

235,817

96.08%

GIJÓN

126.924

123.735

97.49%

119,918

115,132

96.01%

ASTURIAS

376.376

367.362

97.61%

365,358

350,949

96.06%

BALEARIC ISLANDS

331,548

316.853

95.57%

284,822

263,018

92.34%

BALEARIC ISLANDS

331,548

316.853

95.57%

284,822

263,018

92.34%

LAS PALMAS

423.937

416.161

98.17%

341,617

328,277

96.10%

TENERIFE

384,745

377,884

98.22%

301,728

291,033

96.46%

CANARY ISLANDS

808.682

794.045

98.19%

643,344

619,310

96.26%

CANTABRIA

211.038

206.716

97.95%

183,720

177,322

96.52%

CANTABRIA

211.038

206.716

97.95%

183,720

177,322

96.52%

ALBACETE

138,863

135,758

97.76%

105,596

101,022

95.67%

CIUDAD REAL

166,723

161,680

96.98%

127,629

119,761

93.83%

CUENCA

74,284

71,841

96.71%

56,843

53,061

93.35%

GUADALAJARA

102.703

98.009

95.43%

88,752

81,320

91.63%

TOLEDO

249.267

238,871

95.83%

191,471

176,397

92.13%

C. -LA MANCHA

731,840

706.159

96.49%

570,291

531,561

93.21%

ÁVILA  

57.927

56.314

97.22%

43,080

40,663

94.39%

BURGOS

148,912

144,779

97.22%

128,772

122,470

95.11%

LEÓN

174,054

169,784

97.55%

138,291

132,536

95.84%

PALENCIA

63,881

62.621

98.03%

49,684

47,894

96.40%

SALAMANCA

123.257

120.446

97.72%

90,890

86,955

95.67%

SEGOVIA

59.184

57,513

97.18%

44,634

42,069

94.26%

SORIA

38.205

37.230

97.45%

28,827

27,584

95.69%

VALLADOLID

217.903

211.676

97.14%

176,947

167,784

94.82%

ZAMORA

62.418

61.002

97.73%

42,071

40.159

95.46%

C. and LEÓN

945.741

921.365

97.42%

743,195

708,114

95.28%

BARCELONA

1,766,715

1,698,339

96.13%

1,663,744

1,549,467

93.13%

GIRONA

232.054

222.731

95.98%

203,344

189,563

93.22%

LLEIDA

136,491

131,336

96.22%

108,667

101,545

93.45%

TARRAGONA

254,876

246,043

96.53%

224,116

210,825

94.07%

CATALONIA

2,390,136

2,298,449

96.16%

2,199,872

2,051,400

93.25%

BADAJOZ

237.228

232.870

98.16%

147,332

142,052

96.42%

CÁCERES

141,662

139.002

98.12%

88,923

85,833

96.53%

EXTREMADURA

378,890

371,872

98.15%

236,255

227,885

96.46%

LA CORUÑA

428.448

416.433

97.20%

326,459

307,820

94.29%

LUGO

119.723

116.256

97.10%

81,361

76,769

94.36%

OURENSE

100,768

98.168

97.42%

67,561

64,100

94.88%

PONTEVEDRA

206.623

201.450

97.50%

153,718

145,682

94.77%

VIGO

148,897

144.947

97.35%

121,100

114,617

94.65%

GALICIA

1,004,459

977.254

97.29%

750,199

708,988

94.51%

MADRID

2,933,566

2,847,747

97.07%

3,078,883

2,912,469

94.59%

MADRID

2,933,566

2,847,747

97.07%

3,078,883

2,912,469

94.59%

MURCIA

434.324

426.024

98.09%

333,435

320,302

96.06%

CARTAGENA

122.364

118,653

96.97%

99,058

93,349

94.24%

MURCIA

556.688

544,677

97.84%

432,493

413,651

95.64%

NAVARRE

1.886

1,564

82.93%

1,166

0.881

75.54%

NAVARRE

1.886

1,564

82.93%

1,166

0.881

75.54%

ÁLAVA

606

506

83.50%

0.383

0.278

72.66%

GUIPÚZCOA

874

714

81.69%

0.790

0.618

78.27%

VIZCAYA

1,405

1,112

79.15%

1,023

0.754

73.76%

BASQUE COUNTRY

2,885

2.332

80.83%

2,195

1,651

75.19%

LA RIOJA

129.152

126,274

97.77%

98,038

93,900

95.78%

LA RIOJA

129.152

126,274

97.77%

98,038

93,900

95.78%

ALICANTE

625.423

610.797

97.66%

441,460

419,989

95.14%

CASTELLÓN

239,697

234,551

97.85%

178.989

172,162

96.19%

VALENCIA

1,019,240

998.898

98.00%

789,542

760,464

96.32%

VALENCIAN COMMUNITY

1,884,360

1,844,246

97.87%

1,409,991

1,352,616

95.93%

NATIONAL TOTAL

16,279,289

15,852,266

97.38%

13,599,212

12,907,913

94.92%

Refunds paid number and amount 2022/2023

(amounts in millions of euros)

PROVINCIAL

OFFICES

Paid (no.) IRPF 2022

Paid (No.)

Personal Income Tax 2023

% Var.2023/2022

Amount Paid

Personal Income Tax 2022

Amount paid

Personal Income Tax 2023

% Var.2023/2022

ALMERÍA

263,430

285,378

8.33%

154,173

165,236

7.18%

CÁDIZ

296,611

313.148

5.58%

228,647

250,401

9.51%

CÓRDOBA

263.465

277,393

5.29%

168,199

182,050

8.24%

GRANADA

297.301

314.697

5.85%

203,671

220,852

8.44%

HUELVA

196.690

204,833

4.14%

118,773

128,555

8.24%

JAÉN

233,711

239,898

2.65%

148,351

151,543

2.15%

MÁLAGA

512.904

552,724

7.76%

367,461

402,045

9.41%

SEVILLA

635.275

673,584

6.03%

458,482

502,668

9.64%

JEREZ

90.735

95.910

5.70%

64,420

71,941

11.68%

CEUTA

23.725

24.484

3.20%

16,640

17,570

5.59%

MELILLA

24.170

25.009

3.47%

17,734

18,476

4.18%

ANDALUSIA

2,838,017

3.007.058

5.96%

1,946,550

2,111,337

8.47%

HUESCA

74.455

84.614

13.64%

52,484

61,437

17.06%

TERUEL

43.789

49.074

12.07%

28,804

33,645

16.81%

ZARAGOZA

331.195

384.605

16.13%

233,418

287,779

23.29%

ARAGÓN

449.439

518.293

15.32%

314,705

382,861

21.66%

OVIEDO

225,781

243,627

7.90%

190,138

235,817

24.02%

GIJÓN

113,718

123.735

8.81%

90,805

115,132

26.79%

ASTURIAS

339,499

367.362

8.21%

280,943

350,949

24.92%

BALEARIC ISLANDS

291.175

316.853

8.82%

232,551

263,018

13.10%

BALEARIC ISLANDS

291.175

316.853

8.82%

232,551

263,018

13.10%

LAS PALMAS

398.094

416.161

4.54%

307,464

328,277

6.77%

TENERIFE

366,455

377,884

3.12%

322,352

291,033

- 9.72%

CANARY ISLANDS

764,549

794.045

3.86%

629,816

619,310

-1.67%

CANTABRIA

206.289

206.716

0.21%

163,489

177,322

8.46%

CANTABRIA

206.289

206.716

0.21%

163,489

177,322

8.46%

ALBACETE

138,260

135,758

-1.81%

98,690

101,022

2.36%

CIUDAD REAL

166,724

161,680

-3.03%

116,693

119,761

2.63%

CUENCA

71.771

71,841

0.10%

52,075

53,061

1.89%

GUADALAJARA

96.907

98.009

1.14%

76,254

81,320

6.64%

TOLEDO

238,416

238,871

0.19%

169,603

176,397

4.01%

C. -LA MANCHA

712.078

706.159

-0.83%

513,315

531,561

3.55%

ÁVILA  

52.923

56.314

6.41%

36,724

40,663

10.73%

BURGOS

134,484

144,779

7.66%

105,043

122,470

16.59%

LEÓN

160.197

169,784

5.98%

115,410

132,536

14.84%

PALENCIA

58.005

62.621

7.96%

42,198

47,894

13.50%

SALAMANCA

113.123

120.446

6.47%

77,189

86,955

12.65%

SEGOVIA

54.253

57,513

6.01%

38,457

42,069

9.39%

SORIA

34.654

37.230

7.43%

24,901

27,584

10.77%

VALLADOLID

197,635

211.676

7.10%

145,489

167,784

15.32%

ZAMORA

58.109

61.002

4.98%

37,752

40.159

6.38%

C. and LEÓN

863.383

921.365

6.72%

623,164

708,114

13.63%

BARCELONA

1,540,159

1,698,339

10.27%

1,294,496

1,549,467

19.70%

GIRONA

201.435

222.731

10.57%

161,592

189,563

17.31%

LLEIDA

123.710

131,336

6.16%

92,808

101,545

9.41%

TARRAGONA

226.206

246,043

8.77%

179,735

210,825

17.30%

CATALONIA

2,091,510

2,298,449

9.89%

1,728,630

2,051,400

18.67%

BADAJOZ

198,455

232.870

17.34%

116,722

142,052

21.70%

CÁCERES

117,742

139.002

18.06%

69,335

85,833

23.79%

EXTREMADURA

316.197

371,872

17.61%

186,057

227,885

22.48%

LA CORUÑA

390.663

416.433

6.60%

276,885

307,820

11.17%

LUGO

111.179

116.256

4.57%

74,084

76,769

3.62%

OURENSE

92.483

98.168

6.15%

58,567

64,100

9.45%

PONTEVEDRA

190.192

201.450

5.92%

134,954

145,682

7.95%

VIGO

133,701

144.947

8.41%

98,640

114,617

16.20%

GALICIA

918.218

977.254

6.43%

643,129

708,988

10.24%

MADRID

2,595,388

2,847,747

9.72%

2,381,079

2,912,469

22.32%

MADRID

2,595,388

2,847,747

9.72%

2,381,079

2,912,469

22.32%

MURCIA

393,843

426.024

8.17%

290,327

320,302

10.32%

CARTAGENA

110.437

118,653

7.44%

84,861

93,349

10.00%

MURCIA

504.280

544,677

8.01%

375,187

413,651

10.25%

NAVARRE

1,400

1,564

11.71%

0.792

0.881

11.15%

NAVARRE

1,400

1,564

11.71%

0.792

0.881

11.15%

ÁLAVA

474

506

6.75%

0.264

0.278

5.34%

GUIPÚZCOA

678

714

5.31%

0.543

0.618

13.95%

VIZCAYA

1,036

1,112

7.34%

0.666

0.754

13.23%

BASQUE COUNTRY

2.188

2.332

6.58%

1,473

1,651

12.09%

LA RIOJA

114.480

126,274

10.30%

78,911

93,900

19.00%

LA RIOJA

114.480

126,274

10.30%

78,911

93,900

19.00%

ALICANTE

561,538

610.797

8.77%

368,316

419,989

14.03%

CASTELLÓN

216.152

234,551

8.51%

151,141

172,162

13.91%

VALENCIA

905.776

998.898

10.28%

650,418

760,464

16.92%

VALENCIAN COMMUNITY

1,683,466

1,844,246

9.55%

1,169,874

1,352,616

15.62%

NATIONAL TOTAL

14,691,556

15,852,266

7.90%

11,269,664

12,907,913

14.54%