5.8 million taxpayers have already filed their Personal Income Tax returns, before in-person office assistance opened, 776,000 more than last year

2017 Income Tax campaign

  • So far, the Tax Agency has refunded more than 2.473 billion euros to 3,741,000 taxpayers, 14% more than the same period during the last campaign
  • Almost 150,000 tax returns have been filed so far via the new mobile application, and more than 37,600 via the 'We'll call you' plan, whereby taxpayers can elaborate their returns over the phone. Both methods complement the 'RENTA WEB' page for filing the return on the Tax Agency's website
  • In-person assistance for elaborating returns in the Tax Agency offices begins today, and will be open until 2 July, the last day of the campaign

10 May 2018.- As of today, more than 5,789,000 taxpayers have already filed their Personal Income Tax returns for 2017. Today is also the day that the Tax Agency began its office assistance service for taxpayers who require in-person assistance.

This new and notable acceleration in tax return filings, boosted by the early availability of help services and with the support of the two new filing methods introduced this year, the new mobile application and the 'We'll call you' over-the-phone filing system, have resulted in an increase of 776,000 more tax returns having already been filed compared with the same period last year, the first third of the campaign.

235,000 of these are represented by taxpayers who, last campaign, waited to receive in-person office assistance from May onwards, but who decided to make the most of the different, remote filing methods this year, to accelerate the process and the potential refund.

Streamlining the campaign

The fact of the matter is the streamlined filing process has had a corresponding effect on speeding up the refunds due. As of today, the Tax Agency has already refunded 2.473 billion euros, 14.1% more than this time last year, to 3,741,000 taxpayers, which is 467,000 more (+14.3%) than the last campaign.

Tax returns with a refund request amount to 4.8 million (+13% from last year), and, at this point, almost 78% of those who have requested the refund have already received it. This streamlined filing process has also affected tax returns resulting in payments due, some 826,000, with an inter-annual growth of more than 32%.

This year, taxpayers have had the opportunity to prepare with more time, from 15 March, so that they could file their tax return from day one through 'RENTA WEB', the universal tool offered by the Tax Agency to manage all tax returns, regardless of the channel for elaborating and filing the return (the new app, over the phone, the Tax Agency website or in the offices).

For this income tax campaign, an estimated 19,945,000 returns will be filed this year, 217,000 more than last year. Of these 13,774,000 returns will be entitled to a rebate, for a total sum of 9,468 million euros, while 5,246,000 returns will result in payments being made, for a total of 9,621 million euros.

The filing period ends on 2 July, both for those resulting in a payment to the State and those resulting in a rebate. However, for returns requiring payment, if payment is done via bank direct debit, the filing period will run through 27 June. On-site filing at tax offices will commence on 10 May.

Four filing methods available to taxpayers

Remote methods for filing tax returns, either through the RENTA WEB tool on the Tax Agency website, using the new app, or with the 'We'll call you' plan, have accelerated the refund process, and allowed taxpayers to avoid having to travel to offices for in-person filing.

Thus, the acceleration caused by the use of the Tax Agency's website this year was also boosted by the fact that 149,000 taxpayers filed their tax return via the new app (over 121,000 simple tax returns filed 'in just one click', and the remainder having previously visited the website to make a modification), and another 37,600 taxpayers less familiar with new technologies decided to arrange a time and date for the Tax Agency to call them in order to file their tax return over the phone.

In the latter case, we can also add the returns of other taxpayers who, even after arranging an appointment and receiving over-the-phone assistance, eventually decided to complete the filing process through other remote channels. Over-the-phone filing, including the traditional inbound calls to the Tax Agency and the 'We'll call you' plan, has increased by almost 94%.

Alongside these three channels, as of today the Tax Agency has also set up in-person taxpayer assistance in its offices. As with previous years, the ability to arrange an appointment for in-person assistance is rolled out progressively; thus, taxpayers are advised to use this service gradually.

In turn, with a view to mitigate any missed appointments, which affects all taxpayers, the Tax Agency would like to remind citizens that they can change the time and date of their appointment, or inform the Tax Agency that they have decided not to use this channel. In previous campaigns, taxpayers did not show up to more than 25% of appointments arranged over one week in advance.

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 12,000 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.
  • Attributable income from property, untaxed investment income from Treasury bills not subject to withholding tax, and grants for the purchase of subsidised or controlled-price housing, up to a combined limit of 1,000 euros.

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.

Review of personal and economic data

It is always advisable to review the return proposal offered by the Tax Agency. The information on RENTA WEB will be as up-to-date as possible. However, in any case, the Tax Agency may not have all the important information needed for the tax return, which taxpayers may have to include in their tax return proposal.

Details such as the following should be checked carefully:

  • Properties and their land registry reference numbers
  • Personal and family circumstances (if they changed in 2017)
  • Property leasings
  • Transfers
  • Contributions to pension plans
  • Union fees
  • Amounts received as grants
  • Deductions for family and maternity
  • Deduction for investment in main home
  • Autonomous community deductions

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-debiting the payment means that you can file your Income Tax return any day until 27 June but the payment will not be made until 2 July, the last day of the Income Tax campaign. Payment by direct debit does not prevent you from paying in two instalments (the second instalment will be due on 5 November).

Without going in person (without going to offices), until 2 July (27 June if payment is by direct debit):

FILING METHODSCases in which you can use this method
2017 Income Web Portal
www.agenciatributaria.es
ALL
APP (mobile phones and tablets) * Payment (by direct debit) or refund
'We'll call you' plan (having booked an appointment online or by calling 901 22 33 44 / 91 553 00 71 or 901 12 12 24 / 91 535 73 26)*
By phone (operator)*
901 200 345 and 91 535 68 13 (M-F, 9 am to 9 pm)
By on-line and telephone banking For refund and payments (without direct debit)
At cash machines of certain banks

(*) Limited by profiles: Basically, earned incomes, income from capital, property income attributions and investment fund sales subject to withholding and, in the case of phone filing, also property leases.
 
In officesfrom 10 May to 2 July (27 June if the payment is direct debited, charged on 2 July):

FILING METHODSCases in which you can use this method
At the offices of the Tax Agency, Autonomous Community or local authorities Payment (by direct debit) or refund
At branches of participating banks For refund and payments (without direct debit)

Main information and assistance services

  • Internet: www.agenciatributaria.es
    (provides information and transactions and is always available).
  • Appointment for Callback:
    901 22 33 44 or 91 553 00 71 (operator, from 9am to 7pm, Mon-Fri)
    901 12 12 24 or 91 535 73 26 (24-hour automated service)
  • Telephone numbers to book an in-person appointment:
    901 22 33 44 or 91 553 00 71
  • Telephone Assistance: 901 200 345 and 91 535 68 13
    (to process the draft return; from 9am to 9pm, Mon-Fri).
  • Income Information phone line: 901 33 55 33 and 91 554 87 70
    (to resolve queries; from 9am to 7pm, Mon-Fri)

Annex:

  • 2017 Personal Income Tax (Details as of 10 May)
  • Tax returns filed
  • Requested and paid refunds (amounts in million euros)
  • 2016/2017 refunds paid, number and amount (amounts in millions of euros)