The 'APP' and the 'Callback Scheme', two new channels making Income tax filing easier from now on

The 2017 Income Tax Campaign kicks off

  • The filing period begins today on all channels (except on-site) and the first Personal Income Tax rebates will be received within 48 hours
  • The mobile app, which allows more than 4.8 million taxpayers to file their Income Tax return ‘in one click’, and the callback phone filing service, complement the online filing option from the Tax Agency website, via 'RENTA WEB'
  • Early filing help services available since 15 March have meant that, as of yesterday, 577,000 app downloads had already been made an over one million taxpayers have been able to access the tax details
  • Improvements are introduced in RENTA WEB and in data downloads in order to enhance user friendliness for the taxpayer
  • In this year's campaign, it is expected that 19,945,000 returns will be filed, of which 13,774,000 will be to refund, with a value of 9,468 million euros

4 April 2018.-Today the Tax Agency has begun the process for people to confirm, amend and file their Personal Income Tax return for 2017 (IRPF 2017). In the Income Tax campaign now kicking off on all channels (except on-site), the Tax Agency has provided two new channels: the new mobile app and the 'Callback' scheme, which in conjunction with the traditional Tax Agency website option (www.agenciatributaria.es), makes filing tax returns faster and easier. Refunds will start being paid out just 48 hours later, from 6 April.

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. From that date up to yesterday, over a million taxpayers have already accessed their tax details and over 1.1 million have obtained the reference number for managing and filing their tax return.

In this way, taxpayers have had more time to get ready, being allowed to file from the first day 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 or on-site at the tax office).

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.

Income Tax 'in one click'

More than 4,850,000 taxpayers with ordinary tax returns can file Income Tax returns 'in one click' from today using the new Tax Agency APP, which is now available on the Google and Apple app stores for all mobile phones (and tablets) using Android and iOS operating systems.

However, the APP is also a powerful help tool that simplifies tax return management, since it makes it easier to obtain a reference number, 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 four 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.

Up to yesterday, 577,000 downloads of the APP had already been done and 374,000 different users were registered. The new APP is expected to be downloaded on over 44 million mobile phones, allowing taxpayers to access Tax Agency services any time and from any place, making it easier for all citizens to manage their most frequent procedures.

After downloading the app, to access customised services, such as filing tax returns, for security reasons, the device is equipped with an activated screen lock system. Then, the taxpayer must identify themselves by reference number (with box 450 of the prior year's tax return, the tax code and the date of validity; or using the 'Clave PIN' or electronic certificate), which will be stored in the app for subsequent use and can accept receipt of push notifications.

Taxpayers of standard tax returns, those in which the Tax Agency has enough information to file the tax return directly, can, after verifying their details, go ahead and file their tax return with just one click. At the same time, in the case of both taxpayers with standard income tax returns who wish to modify or include any details, and those who are required to provide information in order to file their return, the APP will redirect them to the Agency website.

'Callback' Scheme

There is another taxpayer profile, which is the case of the 860,000 who last year attended the Tax Agency offices in person to confirm their proposed tax return without modification, as well as, those taxpayers who are generally less familiar with new technologies but do have a phone number. For these, the Tax Agency has provided an alternative to on-site filing -these taxpayers can opt for the telephone 'Callback' scheme to file early.

This plan, which was rolled out on a trial basis last year, means that from today the Tax Agency will be making callbacks to taxpayers to help them prepare and file their tax return. The taxpayer asks for an appointment online or by phone and chooses 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.

Improvements in RENTA WEB

Both channels, the APP and the 'Callback' scheme, as with online filing on the Tax Agency website, use the same tool: RENTA WEB. The single platform allows taxpayers to access the updated tax details, resume filing out draft tax returns and open new work sessions at any time and from any device.

After the improvements made last year, RENTA WEB maintains the same characteristics for this income tax campaign, although it now incorporates new facilities to continue enhancing usability and flexibility, both in tax data downloads and in its navigability.

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 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 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

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, in addition to the Tax Code, mobile phone number and e-mail address, the taxpayer must provide the digits of the IBAN of a bank account they hold as confirming information.
  • 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 in the procedure area itself, or by going to the 'Clave PIN' icon. 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, or when logging in on the APP, your tax code will be requested, as well as box 450 of your 2016 income tax return and the expiry date of your ID. Those who did not present a tax return the previous year and those presenting a tax return for the first time will be asked for certain digits from a bank account number in their name rather than box 450. In order to facilitate its use, the reference number will only consist of six characters.

You can also request the reference number by phone, at 901 200 345, or 91 535 68 13. Furthermore, box 450 rather than the reference number itself will be sent, given the possibility to obtain different reference numbers based on the needs of the taxpayer.

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 into branches, from 4 April to 2 July (27 June if payment is by direct debit):
FILING METHODS Cases 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
Callback Scheme (appointment required)*
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 person, from 10 May to 2 July (27 June if the payment is direct debited, charged on 2 July):
FILING METHODS Cases in which you can use this method
At the offices of the Tax Agency, Autonomous Community or local authorities For refund and payments
(with direct debit)
At branches of participating banks   For refund and payments
(without 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 presenting returns starts on today and runs until 2 July (27 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 9am to 7pm, Mon-Fri)
    901 12 12 24 or 91 535 73 26 (24-hour automated service)
  • 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)