Spanish Tax Agency establishes 'RENTA WEB' as universal tool for filing Income Tax returns online

For the Income Tax Campaign being launched now, 'RENTA WEB' will become the universal tool offered by the Spanish Tax Agency for managing all tax returns given that it can now also be used by those taxpayers with earnings from economic activity.

Hence, RENTA WEB will become the only platform offered by the Spanish Tax Agency for filing these tax returns. As was the case last year, all draft tax returns that were traditionally sent out by mail, as well as those tax returns completed and filed at the offices of the Spanish Tax Agency during the over-the-counter campaign, will be produced using RENTA WEB, as are the tax returns filed by taxpayers telematically. By including those taxpayers with earnings from economic activity, the benefits to be gained from simpler and more flexible Income Tax returns are now enjoyed by all taxpayers.

It is expected that some 19,750,000 tax returns will be received during this campaign, which reflects another increase in the number of people filing a Personal Income Tax return. Forecasts show that 14,775,000 will be entitled to a rebate, for a total sum of 11.2 billion euros, while 4,175,000 returns will result in payments being made, for a total of 8.54 billion euros.

The option to file tax returns via the Internet, as well as by telephone, begins today and - new this year - printed tax returns can also be filed at collaborating entities as from Wednesday. Tax rebates will start to be paid within just 48 hours, on 7 April.

All tax returns must be filed by 30 June, both those resulting in a payment to the State and those resulting in a rebate. However, for those returns resulting in a payment to the State and when said payment is settled by direct debit, the deadline for filing the return expires on 26 June. The over-the-counter campaign will begin in 11 May, as will the campaign for providing assistance at tax offices.

RENTA WEB, the universal service from the Spanish Tax Agency

By using RENTA WEB, all taxpayers will have access to a draft tax return based on the data held by the Spanish Tax Agency. As the only platform for Income Tax Returns managed by the Spanish Tax Agency, it can be used to create a draft tax return for whichever purpose: a tax return to be filed via the Internet, a draft tax return to be sent by post or confirmed by telephone; or a tax return drawn up at a tax office. The reception and presentation methods do not change, but rather the product with which the Spanish Tax Agency prepares the draft tax returns.

RENTA WEB allows changes to be made directly on the server of the Spanish Tax Agency, without previously needing to download programs or data files. Whenever they want, taxpayers can access their up-to-date tax data and will be able to resume work on a draft tax return they were working on previously, as well as open new work sessions at any time and from any device, including tablets and smartphones.

Once a taxpayer accesses the platform and logs in, data is transferred automatically. If no corrections are needed and no additional information needs to be provided, the results screen can be used to file the tax return or print it for subsequent presentation on paper.

If any information needs to be changed or added, RENTA WEB will instruct the taxpayer via a system of notifications and the download of known data. This has been improved this year in order to enhance the user-friendliness and flexibility of the tool. New this year, taxpayers will need to confirm whether or not they wish to incorporate each piece of data pending transfer in order to thus avoid failing to transfer data by accident or omission.

'Pending' data

Also new this year and in order to improve the clarity of information shown, the results screen will show certain data about which the Spanish Tax Agency has no information to transfer directly and which must be provided by the taxpayer as 'pending'. For example, this data might relate to asset transfers, earnings from professional activities, the sale of financial assets or agricultural modules.

As was the case last year, the platform will also inform taxpayers whether - following a first session opened previously - it has new information so that a decision can be made as to whether or not generate a new draft tax return. Via the tax return summary screen, the system will also enable taxpayers to compare and apply the most advantageous family unit option (individual or joint).

As was the case last year, if the taxpayer opts to print the draft tax return for presentation on paper at an office of the Spanish Tax Agency or collaborating entity, and given that the document to be printed will be sent via an Internet connection, the content of the tax return will be instantly recorded on the server of the Spanish Tax Agency. This means it will only be necessary to deliver the payment and rebate document at the collaborating entity or office of the Spanish Tax Agency to complete the process, instead of the full tax return. At any point, taxpayers wishing to receive a copy of the result before filing their tax return will be able to do so from the 'preview' tab on RENTA WEB.

'REN0' and 'Clave PIN'

For this campaign, taxpayers can again use 'REN0' and 'Clave PIN' as access services to the reference number for processing their draft and filing a completed tax return, obtaining fiscal data and, where appropriate, consult the status of a rebate. The taxpayer can choose between the two identification systems, or use both of them, since they are fully compatible. Similarly, both the e-certificate and e-DNI can be used for Income Tax return matters.

In the case of REN0 this year, box 440 on the tax return from last year will be needed for obtaining the reference number. The system allows a new reference number to be requested at any time for accessing the most up-to-date information on RENTA WEB. Similarly, if taxpayers decide to do so, they can use the same number until the start of the Income Tax campaign of the following year, thereby making it easier to use for Income Tax services other than those associated with processing a tax return.

Unlike the REN0, Clave PIN does not require the taxpayer to remember box 440 from the previous year's return and allows positive tax returns to be filed without having to use a direct debit. Furthermore, Clave PIN can be used for other procedures unrelated to the Income Tax campaign and for services provided by other entities, such as the Social Security system or the Directorate-General of Traffic. Neither is it necessary to remember the access code, given that registered users are provided with a new one each time.

Corrections on the tax return itself

This year, RENTA WEB will also enable the procedure for requesting rectification of the self-assessment to be completed via the 2016 Income Tax Return itself and via the same platform for the first time.

Until now, whenever a taxpayer wanted to make amendments in their favour to a previously filed tax return (in the understanding that they are owed a larger rebate or owe a smaller amount than initially shown), they needed to present a separate written document independent from the initial tax return itself via the Internet or over the counter at an office of the Spanish Tax Agency stating the reasons for the correction being requested.

This option remains but it is also now possible to request such corrections on the tax return itself, both during and after the Income Tax campaign. This simplifies the process and makes it easier for taxpayers as they will be able to see the result from their correct request immediately.

To do so, taxpayers should access the 'Income Tax 2016' section on the website of the Spanish Tax Agency (www.agenciatributaria.es), click on the 'My Procedures' icon and choose the 'Amend a previously filed tax return' option. After accessing the tax return in question, they should tick the box provided for requesting a correction (box 127) and make the corresponding changes (adding a deductible amount, removing income that may have been added by mistake, etc.).

Once the process is complete and, if required, the taxpayer has included any additional documentation deemed necessary to justify the amendment, a corrected tax return document will be generated ready for presentation via the Internet.

Outgoing call pilot scheme

Also new this year, the Spanish Tax Agency will launch a pilot scheme to draw up a small number of tax returns based on calls to be made by the Spanish Tax Agency directly to taxpayers in cases where, at a certain time and for certain simpler tax return profiles, there are no appointments available for over-the-counter support.

When a taxpayer requests a personal appointment via the Internet but no time slots are available on the chosen day, they may encounter the option to be contacted by telephone by the Spanish Tax Agency for drawing up their tax return. In such cases, they will need to provide a contact telephone number via the website and select a day or time slot when the Spanish Tax Agency can get in touch with them.

Those under no obligation to present a tax return

In general terms, those taxpayers with income exclusively from employment under a threshold of 22,000 euros per annum are not obliged to make a return. 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 remain valid for not making a return if the taxpayer has, in place of this, or, in addition to this, the following income:

• Dividends, interest payment or capital gains subject to withholdings with a joint ceiling of 1,600 euros.
• Attributed income from real estate, capital gains not subject to withholdings derived from Treasury bonds or subsidies for the acquisition of social housing or price-controlled housing with a joint limit of 1,000 euros.

As in previous years, taxpayers that have income from employment, capital and economic activities, or capital gains (subsidies, prizes and others) with a total limit of 1,000 euros, together with other capital losses of less than 500 euros are not obliged to declare these sums.

How do I obtain the 'Clave PIN' and the reference number (REN0)?

Two steps need to be followed to obtain the Clave PIN - a single prior registration and a subsequent application each time that the taxpayer needs one. The prior registration can be performed in one of two ways:

• Via the Internet, following the instructions contained in the letter that the Tax Office will send to those who request this through the option offered via the icon 'Clave PIN' on the website of the Spanish Tax Agency. In this case, in addition to the DNI, mobile telephone number and email address, the taxpayer must provide the IBAN code for a bank account in their name as verifying information.
• In person at an office of the Spanish Tax Agency by presenting a DNI, email address and mobile telephone number, without the need for a prior appointment or for any documentation, except the presentation of the corresponding ID document.

Once registered in the system, taxpayers will be able to request it when wishing to complete some form of procedure from the link available from the procedure itself or via the 'Clave PIN' icon. To do so, they must enter their NIF (Tax ID Number), the expiry date of their DNI and a four-character personalised password to use for each request made. They will then receive a three-digit PIN number by SMS which, together with the password, constitute the access code needed for completing their procedures.

In turn, in order to obtain the reference number via the REN0 service, taxpayers will be asked for their NIF and first surname, box 440 from the 2015 Income Tax return and a mobile telephone number to which an SMS will be sent with the reference number. 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 440. In order to facilitate its use, the reference number will only consist of six characters.

As well as via the specific icon on the website of the Spanish Tax Agency, and the e-certificate and Clave PIN, it will also be possible to request the reference number by telephone on 901 121 224 or 915 357 326.

Furthermore, box 440 rather than the reference number itself will be sent via the mobile alert service and in the email deliveries of draft tax returns and fiscal data, given the possibility to obtain different reference numbers based on the needs of the taxpayer.

Review of personal and financial details

It is always advisable to check the draft tax return provided by the Spanish 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.

Certain typical cases that make such a revision advisable include the following:

• Real estate and corresponding cadastral references
• Personal and family circumstances (if they changed in 2016)
• Real estate property leases
• Property transfers
• Contributions to pension plans
• Trade Union fees
• Subsidies received
• Family and maternity deductions
• Deductions for investment in primary residence
• Regional government deductions

Tax return presentation methods

There are various ways to file your tax return, according to whether the result is a rebate or if a deposit needs to be made, and whether this deposit is by direct debit or not. A direct debit payment means that the tax return can be filed at any time up to 26 June, with the payment being effective on 30 June - the last day of the Income Tax campaign. Ordering a direct debit payment does not prevent the payment being split into two instalments (the second on 6 November).

• Remote presentation (without visiting the office), from 5 April to 30 June (26 June if via direct debit):

• Over-the-counter methods, from 11 May to 30 June (26 June when paying by Direct Debit, effective on 30 June):

Net Wealth Capital return

This campaign includes the obligation to make a Net Wealth Capital return for those taxpayers with positive returns (after applying the corresponding discounts and deductions) and also for those with negative returns but which have goods and rights for a value in excess of two million euros.

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 Wednesday and runs until 30 June (26 June for direct debit payments). In the case of returns resulting in a non-direct debit payment, these can be filed via the Internet with an e-certificate, e-DNI, reference number or Clave PIN. In such cases, the payment must be made previously (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 aid and information services

- Internet: www.agenciatributaria.es
(offers information and procedures with unlimited timetable).

- Helpline: 901 200 345 and 915 356 813
(to process the draft return, from 09:00 to 21:00, Monday to Friday).

- Income Tax Information Helpline: 901 335 533 and 915 548 770
(to resolve queries; 09:00 to 19:00, Monday to Friday).

- Appointment Hotline: 901 223 344 and 915 530 071