The Tax Agency today launches the ‘Le Llamamos’ plan for the preparation of income tax returns by telephone. Thus, from now until the end of the campaign, taxpayers who need personalized assistance can be cared for without having to travel to an office. Also today begins the main novelty of this campaign, the special plan of assistance to people over 65 years of age in small municipalities of the Spanish geography. In this way, and thanks to the collaboration of the respective municipalities, the Agency will be able to offer elderly people residing in more than 550 municipalities in the 46 provinces of the territory under the common system the preparation of their declaration without displacement or, in some cases, with displacement to a municipality very close.
The incorporation of both personalized assistance plans comes after one third of the 2023 Personal Income Tax (IRPF 2023) tax return campaign, when more than 8,267,000 taxpayers have already filed their tax return online, which represents a strong growth of 23.3% compared to last year on the same date, although it should be remembered that this campaign began more than a week earlier than the previous one.
This difference in starting dates determines the rest of the year-on-year comparisons, which will be moderated as the campaign progresses. Thus, returns with a request for refund amount to more than 6,692,000, with a year-on-year increase of 23.2% and returns made by the Agency grew by 15.2%, reaching 4,587,000, amounting to 3,135 million (19.8% more). Thus, to date, 68.5 per cent of the return requests submitted and 57.6 per cent of the amounts requested have been paid.
At the same time, more than 1,156,000 tax returns have already been filed (+21.6%) by taxpayers who have also chosen to speed up the filing, taking into account that they do not have to make the first payments until the end of the campaign.
By means of presentation, in addition to the website of the Tax Agency (sede.agenciatributaria.gob.es) as main telematic channel, 495,000 statements (+30.4%) have been presented through the Agency’s mobile application, of which more than 378,000, 28% more than last year on the same dates, correspond to presentations ‘in a single click’ and the rest are taxpayers to whom the ‘app’ has been transferred to the AEAT website to make some modification and have returned to the application to conclude the presentation.
This year it is expected to submit 23,281,000 returns, an additional 1.2%, of which 14,614,000, almost 63%, are expected to qualify for refunds for an estimated global amount of 11,650 million euros. For its part, 7,092,000 declarations are planned with a balance to be entered in the amount of 18,908 million euros.
Plan ‘Le Llamamos’
In this campaign the plan ‘Le Llamamos’ of making statements by phone maintains the capacity and calendar of recent years in the face of the good results of this formula that last year allowed to make 1,070,000 statements and remained the main way of personalized assistance to the taxpayer. To this day, 480,000 taxpayers have already requested this service.
The operation is the usual one. Once the taxpayer requests an appointment (the request is recommended online or by automatic service on 91 535 73 26, or on 901 12 12 24) and chooses tomorrow or afternoon day and time, the system proposes a day and time in which you will receive the call from the Tax Agency.
In this way, taxpayers who require personalized assistance once again count from now until the end of the campaign with a powerful alternative to face-to-face assistance in offices, being able to speed up the presentation and, with it, the eventual return that corresponds.
In favor of the service’s own agility, it is very convenient that the taxpayer has available the information and documentation necessary to make the declaration when the Agency calls him. To avoid a possible loss of appointments to the detriment of all taxpayers, citizens who decide not to make use of their appointment must cancel it by the same means by which they obtained it.
Plan of assistance to elderly in small municipalities
Today also begins the provision of the assistance service for the preparation and presentation of income tax returns for people over 65 years of age with tax domicile in small municipalities that have signed the corresponding agreement with the Tax Agency. Thanks to the collaboration of these consistories, elderly people living in more than 550 municipalities will be able to receive personalized video assistance from officials of the Agency to present their statement.
To the nearly 410 municipalities where the service will be provided (the list of localities is accessible at the Agency’s electronic headquarters, in the section of the Income Campaign dedicated specifically to this special assistance plan) are also added in some provinces some other about 140 localities close to the municipalities ‘of header’ of the service.
For the selection of municipalities, it has been taken as a reference that, in general, they are populations of less than 3,000 inhabitants who do not have a center of the AEAT, CCAA or city council that provides assistance in campaign.
In these municipalities, those over 65 years old by appointment will be attended by staff of the Tax Agency with the same personalized attention as any other taxpayer, but in the facilities made available by the consistory and, therefore, without the need to make trips to the nearest usual point of attention.
With this special plan, which is disseminated through posters and brochures in the municipalities included in the plan, and through a personalized letter to the taxpayers themselves, the Tax Agency intends to advance in a model of assistance to the citizen that combines all the modalities of attention to the public according to each service and the availability of each moment, maintaining towards the group of elderly people a special sensitivity in line with the protocol signed with the Platform of Seniors and Pensioners.
In the same vein, the section of the electronic Headquarters for older people has been updated for this campaign, which includes the booklet of help services, the brief information booklet and the broader manual with the IRPF regulations that may be of greater interest to this group.
364,000 responses through digital assistance channels
On the other hand, all Income taxpayers this year have an expanded version in content of the ‘Virtual Income Assistant’ that was launched in the previous campaign to resolve doubts. Taxpayers are asking questions in natural language to get the answers they need. In this first third of the campaign, the
‘Virtual Assistant’ has already provided more than 236,000 responses to taxpayers.
If the answers of the ‘Assistant’ do not contain all the required information, the citizen can access the ‘Informador’ de Renta (which has so far offered more than 128,000 answers to the taxpayer), and which has all the information structured by blocks of content, or connect by chat with specialists of the Integral Digital Administration
(ADI) – from nine o’clock in the morning to seven o’clock in the afternoon – thus obtaining personalized assistance for the issues that have been left unresolved.
Who is not required to testify
In general terms, taxpayers with income exclusively from work up to the amount of 22,000 euros per year are not required. However, this limit is reduced if the returns come from more than one payer (with exceptions), or also when the payer is not obliged to withhold and when the returns are subject to a fixed withholding rate. In such cases, the limit has been raised to 15,000 euros per year.
Both limits remain valid so as not to declare whether the taxpayer has, instead, or in addition, the following full returns:
- Dividends, interest and capital gains subject to retention with a joint ceiling of 1,600 euros.
- Imputed real estate income, full returns of capital furniture not subject to retention derived from treasury bills and subsidies for the acquisition of officially protected or priced dwellings, and other capital gains derived from public aid, with the joint limit of 1,000 euros.
Similarly to the previous year, taxpayers with income from work, capital and economic activities, as well as capital gains (grants, prizes and others), with the joint limit of 1,000 euros, along with capital losses of less than 500 euros, will not be obliged.
On the other hand, it is recalled that the beneficiaries of the Minimum Vital Income must submit the declaration, in accordance with the regulations established by the IMV, as well as the self-employed workers registered in the RETA or in the Special Regime of Seafarers, in accordance with the regulations approved by the new system of contributions of the self-employed.
Review of personal and economic data
It is always convenient to review the draft declaration offered by the Tax Agency. Through ‘Renta Web’ the information will be as up-to-date as possible but, in any case, the Agency may not have all the data with transcendence in the declaration, data that the taxpayer may have to incorporate into the draft declaration.
Some typical cases that advise this review are the following:
- Real estate and its cadastral references
- Personal and family circumstances (if they changed in 2023)
- Real estate leases
- Transmissions
- Contributions to pension plans
- Union quotas
- Perceptions for grants and other aids
- Family and maternity deductions
- Deduction for investment in habitual housing
- Autonomous deductions
How to get ‘Key’ and reference number?
The reference number and ‘Key’ remain, together with the electronic certificate and ID, the systems of access to ‘Renta Web’ and other services of Income Campaign, such as the consultation of tax data and the status of processing of the refund.
Obtaining ‘Key’ requires two steps, a single prior registration and a subsequent request each time the taxpayer needs it. Prior registration can be done online, following the instructions of the letter that the Agency will send to those who request it through the option offered in the section of the AEAT website ‘Register in Password’. Pre-registration is also possible at the Agency’s offices. Once registered in the system, when the taxpayer wants to carry out any procedure, he can request the access PIN from the link available in the procedure itself, or from the ‘app’.
In turn, to obtain the reference number, the NIF, box 505 of Income 2022 and the date of validity of the ID itself will be requested. Non-filers in the previous year, or with their Income box 2022 with a zero value, instead of box 505, will be asked for the last digits of the code of a bank account owned by the taxpayer.
Main support and information services
- Internet: https://sede.agenciatributaria.gob.es and ‘app’ (offers information and management without timetables).
- Phone request ‘We Call You’:
91 535 73 26 and 901 12 12 24 (automatic service, 24 hours)
91 553 00 71 and 901 22 33 44 (operator, 9 to 19 hours, L-V)
- Teléfono solicitud Plan especial de asistencia a mayores de 65 en
Small municipalities:
91 553 00 71 and 901 22 33 44 (operator, 9 to 19 hours, L-V)
- Telephone Rent Information: 91 554 87 70 and 901 33 55 33
(to resolve doubts; from 9 to 19 hours, L-V)