The Tax Agency extends the telephone service and 'app' services to help file the Income Tax return

The 2018 Income Tax Campaign begins

  • The filing period begins today on all channels (except on-site) and the first rebates will be received within 48 hours

  • In the campaign it is expected that 20,350,000 tax returns will be filed, 14,315,000 of which will be entitled to refunds totalling 10,468 million euros, an increase of 4.5%

  • All tax returns filed over the phone will be via the "Callback" scheme, which is equipped to make 500,000 calls to taxpayers

  • With the app installed, taxpayers can access their tax details and file their return without having to locate box 475 from last year's tax return

  • The new securities portfolio tool will allow you to view the composition of the portfolio and all operations for the year directly in RENTA WEB, and input all income generated on sales of quoted shares, facilitating filing of gains and losses

2 April 2019.- Today, the Tax Agency has opened the period for confirming, modifying and filing Personal Income Tax returns for 2018 (IRPF 2018), which kicks off with the expansion and improvement of two complementary services for online filing, the Tax Agency's mobile app and the 'Callback' scheme for appointment-based filing by phone. Both channels, together with the now traditional use of the Tax Agency website (www.agenciatributaria.es), enable taxpayers to file returns more easily and, where applicable, receive refunds, which will start being paid out in less than 48 hours on 4 April.

Once again this year, taxpayers have also had an early filing assistance option, in operation since 15 March, including downloading and viewing tax details, obtaining reference numbers and postal issues to certain taxpayer collectives.

Thanks to this early filing option, two weeks before the campaign kicks off, over 1,490,000 taxpayers have accessed their tax data and over 1,538,000 have obtained their reference number for managing and filing their return. This has given them more time to be prepared to file from the first day, if they so wish, via 'RENTA WEB', the universal tool offered by the Agency for managing all Income Tax returns, regardless of what channel they are prepared and filed on (the new app, over the phone, on the Tax Agency website and, from 14 May, on-site at tax offices).

In this campaign, 20,350,000 returns are expected to be filed, 361,000 more than last year. Of this total, 14,314,000 tax returns are expected to be due refunds, totalling 10,468 million euros, an increase of 4.5%, and 5,161,000 returns will have to pay, totalling 10,160 million euros. The filing period ends on 1 July, both for those resulting in a payment to the State and those resulting in a rebate, however the deadline for tax returns to be paid via direct debit is 26 June.

Expansion of app services

For this campaign, users who have kept the Tax Agency mobile app installed on their mobile and have already logged in to the app can easily access their customised services, such as tax data and draft returns, since they will simply have to enter the date and their tax code when requested by the app. They won't have to locate box 475 from last year's tax return -which will, however, still be necessary when filing on the website.

Users who have not already downloaded the app will not need to locate the box if they have last year's reference number, since this can be used to obtain the new reference this year once the app has been downloaded.

The app also incorporates a series of design improvements to continue enhancing usability, as well as giving the option to change the tax allocation and the IBAN code, check tax details for the previous three years or cancel an appointment.

In terms of general functions, the app is the same as last year. Taxpayers with simpler tax returns can file their income tax 'in one click' or, if they need to fill in any details, they will e automatically redirected to RENTA WEB, but all other taxpayers can avail of this powerful help tool that makes it easier to obtain a reference number, PIN, view tax details and receive push notifications with information of interest, such as notifications of tax refunds.

The app can be used on up to five different devices (mobiles and tablets) and allows up to 20 user profiles, each with its own reference number, allowing one person to prepare and file the tax returns of family members and relatives, and also figuring out the most favourable option when it comes to individual or joint filing. Note that to access customised services, such as filing tax returns, for security reasons, the device is equipped with an activated screen lock system.

Expansion of the 'Callback' scheme

Another key feature of the tax campaign launching today is the concentration of all phone-based tax filing within the 'Callback' scheme which, in what is now its third year, is being expanded to absorb the traditional system of incoming calls (last year both incoming calls to the Agency and outgoing to taxpayers coexisted) and increase their overall capacity to potentially reach 500,000 calls during the campaign.

The 'Callback' scheme is an alternative to on-site filing for taxpayers who are less familiar with new technologies and have already set up a phone helpline profile -they can file early and, if applicable, get their refund early too.

Since it has absorbed the former incoming calls system, the system can now plan the phone service better and make things easier for the taxpayer. The taxpayer can apply for an appointment from 1 April online or by phone for the 'Callback' scheme and choose a 15-minute slot, between 9 am and 8:30 pm, and then all they have to do is have all necessary information ready to carry out the tax return at the agreed callback time.

Securities portfolio on RENTA WEB

This campaign will also have new improvements in RENTA WEB usability, such as incorporating a box locator on the tax return to facilitate internal browsing. However, the main new feature is the incorporation of the securities portfolio on RENTA WEB. This tool already existed in prior years, but only as an external calculation module that required the taxpayer to input all the necessary data to determine the income to be included on their tax return. The new tool represents a qualitative leap in facilities for the taxpayer.

The new securities portfolio tool will allow you to view the composition and all the operations in the portfolio at 1 January of the year the tax is accrued (this campaign is for 2018) directly on RENTA WEB and input all income generated on sales of quoted shares, facilitating filing of gains and losses.

At the same time, any data that the taxpayer still needs to fill in, specifically historical share acquisition prices, will be saved on the system for future years and the calculation of gains and losses will be done automatically in future.

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 12,643 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.

Review of personal and economic data

It is always advisable to review the return proposal offered by the Tax Agency. The information kept on RENTA WEB will always be as up-to-date as possible but, at any event, the Spanish Tax Agency may not always have all the details required for the tax return, information that perhaps the taxpayer should include in the draft return.

Details such as the following should be checked carefully:

  • Properties and their land registry reference numbers

  • Personal and family circumstances (if they changed in 2018)

  • 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

How do I obtain 'Clave PIN' and the reference number?

The reference number and 'Clave PIN' are still, together with the digital certificate and electronic ID, the login requirements for RENTA WEB and other Income Tax services, such as consulting tax details and the status of your refund.

Obtaining the Cl@vePIN requires two steps, a single prior registration and a subsequent request each time the taxpayer needs it. Registration is possible in two ways:

  • Online -following the instructions the Tax Agency will send out by post to those requesting this through the option on the Tax Agency website under the 'Clave PIN' icon. In this case, you must provide the ID number, expiry date, mobile phone number and e-mail address.

  • At the tax office- by providing your ID, an e-mail address and mobile phone number, after applying for an appointment, no need for further documentation.

Once registered in the system, when the taxpayer wishes to carry out a procedure, they can request this through the link available in the procedure itself, or from the app. To do this, they must enter their Tax Code and its expiry date and a four-digit password of their choice which will identify them for each request. They will then receive a three-digit PIN via SMS, which, along with the password, constitutes the necessary access code for carrying out their procedures.

In turn, to obtain the reference number via the REN0 service on the Tax Agency website, your tax code will be requested, as well as box 475 of your 2017 income tax return and the expiry date of your ID. Those who did not file a tax return last year, or whose box was nil in 2017, will be asked for certain digits from a bank account number in their name rather than box 475. In order to facilitate its use, the reference number will only consist of six characters.

In cases where tax details are sent by post, box 475 rather than the reference number itself will be sent, since depending on the taxpayers needs several different reference numbers may be required.

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 26 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 into branches, from 2 April to 1 July (26 June if payment is by direct debit):

    FILING METHODS

    Cases in which you can use this method

    2018 Income Tax Portal

    www.agenciatributaria.es

    ALL

    APP (mobile phones and tablets) *

    Payment (by direct debit) or refund

    Callback Scheme (appointment)*

    By on-line and telephone banking

    Pay

    (other than by Direct Debit)

    At cash machines of some banks

    (*) Limited by profiles: Basically, earned incomes, income from capital, property income attributions and investment fund sales subject to withholding.

  • In person, from 14 May to 1 July (26 June if the payment is direct debited, charged on 1 July):

    FILING METHODS

    Cases in which you can use this method

    At the offices of the Tax Agency, Autonomous Community or local authorities

    Refunds and payments required

    (with direct debit)

    At branches ofparticipating financial institutions

    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 period for filing returns starts on today and runs until 1 July (26 June for direct debit payments). In the case of tax returns payable without direct debit, the payment must be made up front (via a bank deposit or in cash) at a financial entity and a proof of payment reference number must be obtained from the bank (Complete Reference Number, Spanish acronym: NRC).

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 9 am to 7 pm, Mon-Fri)

    901 12 12 24 or 91 535 73 26 (automated service, 24 hours)

  • Income Information phone line: 901 33 55 33 and 91 554 87 70

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