The Tax Agency today opens the deadline to submit online the Personal Income Tax return corresponding to 2024 (income tax 2024). The returns, as usual, will begin in just 48 hours, next Friday. This year’s Income Campaign highlights the launch of a new service, called ‘Direct Income’, to facilitate the electronic presentation of simple statements, in which the taxpayer does not need to make changes with respect to the draft Web Income offered by the Agency. The potential use of ‘Direct Income’ is about 4,470,000 taxpayers.
This year, 24,868,000 returns are expected to be filed, an additional 3.1%, of which 17,069,000, more than 68%, are expected to qualify for refunds for an estimated total amount of 14,908 million euros.
For their part, taxpayers with tax returns (as planned, 6,066,000 tax returns worth 19,093 million euros) will be able to domicile and make the first payments at the end of the campaign, in the same way as in previous years. Also, as a novelty, they will be able to opt for instant payment through ‘Bizum’, or by bank card of any entity, and regardless of the presentation channel.
Campaign calendar
The filing deadline will end on June 30 for statements both to be entered and returned, although the deadline for statements to be entered with direct debit will end on June 25. The telephone attention for the preparation and presentation of statements (plan ‘Le Llamamos’) will begin on May 6, with appointment request starting on April 29, and the face-to-face attention in offices will begin on June 2, with appointment request starting on May 29. Personalized attention, by phone and in offices, will continue to be supported by CCAA and municipalities.
The anticipated availability of the main assistance services has been maintained (obtaining the reference number for the presentation since March 12, and since March 19 both the download and display of the tax data, as well as the updating of the ‘app’ for the campaign and the first informative content, both in the Electronic Headquarters and in the ‘app’ itself.
Thanks to this anticipation of services, more than 1.6 million taxpayers have already accessed their tax data, and more than 1.8 million have obtained the reference number for the management and presentation of their declaration, so they have had the opportunity to prepare in time to be able to present from the first day, thus also expediting the returns that, if applicable, correspond.
‘Direct Income’: instant presentation for simple ‘rentals’ The new ‘Direct Income’ service for the electronic presentation of declarations will be offered to a previously selected group. These are taxpayers who this year only have tax data automatically transferred to the tax return, generally that the previous year they filed the tax return without modifying the draft, and who predictably this year will not modify it either, as they may be.
People who only have income from the salary or pension, or the majority of beneficiaries of the Minimum Vital Income.
For these taxpayers, the Agency offers a service that allows the same agility of presentation through the mobile application, but adapted to a clearer visualization on large screens, with a comfortable user experience, synthetic information and a dynamic and very brief management of the presentation process.
The new service is designed for taxpayers who do not need to make any changes to the draft offered by the Agency, although, as with the ‘app’, they can make the modifications they deem appropriate in the traditional service ‘Renta Web’ and present already by this way, or save the working session to present later by ‘Renta Directo’.
Improvements in personalized assistance In this campaign, the Tax Agency has also incorporated a series of improvements in taxpayer assistance. Thus, for the request for a telephone and face-to-face appointment, the service has been updated
Available in the Electronic Headquarters and the ’app’, which will have a clearer and more comfortable visualization for the selection of the channel of attention and the choice between the different dates available.
In addition, navigation gains in usability, with more synthetic and ordered information. The service also includes the possibility of filtering offices by postal codes and informs the taxpayer of the first available appointment.
On the other hand, this year the economic limits of the assistance profile for the preparation and presentation of the declaration are extended, raising to 80,000 euros gross the limit of work performance and 20,000 euros for furniture capital, so that the assistance profile is adapted to the upward evolution of these performances over the years. These new limits apply to both telephone and face-to-face assistance.
This campaign also amends the pilot plan deployed last year for the preparation and presentation of statements by video call in small localities, so that the assistance to people over 65 will be extended to all taxpayers with tax domicile in the population who meet the general profile of personalized assistance.
The special plan will start on May 6, with an appointment request starting on April 29, just like the national plan ‘Le Llamamos’ of telephone assistance, and will reach citizens of 90 municipalities (some with coverage to residents of 13 more municipalities, for a total of 103).
For the selection of these municipalities (the list of localities will be accessible at the Agency’s electronic headquarters) it has been taken as a reference that, in general, they are populations of less than 3,000 inhabitants that do not have a center of the AEAT, CCAA or city council that provides assistance in campaign.
In these municipalities, and thanks to the collaboration and technical means provided by the municipalities, citizens who book an appointment will be attended by staff of the Tax Agency through video assistance, so that they will receive the same personalized attention as any other taxpayer, but in the facilities made available by their local tax authorities.
City Hall and, therefore, without the need to make trips to the nearest usual point of attention.
With this special plan, which will be disseminated through posters and brochures in the municipalities included in the plan, and through letters to potential beneficiaries, the Tax Agency intends to offer a further alternative to advance in a model of assistance to the citizen that combines all the modalities of attention to the public depending on each service and the availability of each moment.
‘Website Rental’ and the ‘app’
At the same time, taxpayers will be able to count on new adaptations in ‘Web Rent’ for specific cases, such as improvements in the incorporation of property returns to avoid errors of completion.
Also included are certain evolutions in the ‘app’ to continue facilitating the use of this powerful assistance tool that, in addition to the presentation of the declaration itself, facilitates the obtaining and renewal of the reference number, the display of tax data and the reception of ‘push’ messages with information of interest, modify the tax allocation and the IBAN code, consult the tax data of previous campaigns, cancel a previously arranged appointment and consult the status of the eventual refund.
The app can be used on different devices (mobiles and tablets) without limitation, and supports up to 20 identified users, each with their reference number, allowing the preparation and presentation of statements of relatives and relatives, as well as the calculation of the most favorable option between individual and joint statements, and the display of the different declaration results on the same screen. It should be remembered that, to access personalized services
As with the presentation of statements, for security, the terminal will be required to have a screen-lock system activated.
News in the ‘virtual assistant’ of Renta
Likewise, taxpayers will have new usability improvements this year in the ‘virtual assistant’ of Renta, which solves the doubts raised with natural language by taxpayers. Guided assistance has been established to obtain personalized information on the autonomous deductions to which the taxpayer may be entitled and direct access has been created from the tax data document to the contents with greater demand for information in the ‘assistant’.
In any case, if the answers of the ‘virtual assistant’ do not contain all the required information, the taxpayer can access the Income ‘Informer’, which has all the information of the tax structured by blocks of content, or connect by chat with specialists of the Integral Digital Administration (ADI) – from nine in the morning to seven in the afternoon – thus obtaining personalized assistance for the issues that have been left unresolved.
Plan ‘Le Llamamos’
In this campaign the plan ‘Le Llamamos’ of making statements by phone will maintain the capacity and schedule of recent years in the face of the good results of this formula that last year allowed to make 1,128,000 statements and remained the main way of personalized assistance to the taxpayer.
In this way, taxpayers who require personalized assistance once again have 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.
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 morning or afternoon time, the system proposes a day and an hour in which you will receive the call from the Tax Agency. 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.
Preventative Warnings and ‘Warnings’ to Avoid Mistakes This year’s campaign, on the other hand, will continue to move forward in the
voluntary compliance by means of preventive notices to the taxpayer to avoid errors and omissions that may subsequently lead to a possible regularization of the Agency.
A three-phase prevention scheme is consolidated. In the initial one, to the usual notices incorporated in the tax data documents is added this year a message for taxpayers who have made sales of goods, services and have rented properties or vehicles through online platforms.
It should be remembered that the information offered comes from informative statements of third parties and international exchange between tax administrations. This information is partial and not exhaustive or conclusive, so there may be assumptions of taxpayers who must declare that income and do not receive the message because the Agency does not have the information for the moment, and there may also be taxpayers who receive the message, but do not receive the message.
have experienced a patrimonial alteration (the usual case is that of platforms for the sale of second-hand goods), nor have they exercised an economic activity for which to tax in IRPF.
There is a second phase of preventive assistance that has a novelty this year. Usually, just before filing the tax return, the taxpayer receives other notices that are usually intended to make him see some possible forgetfulness or omission. This year, ‘warnings’ are also incorporated at this time, messages for specific cases in which the taxpayer has incorporated apparently incongruous information, which could lead to a later check.
The third phase was already a novelty last year. Throughout the campaign, notices are sent by letter, (in addition to in ‘Renta Web’ and in the ‘app’) to taxpayers who have submitted their tax return modifying the information provided by the Agency, in order to assess whether or not they should submit a supplementary tax return adapting to the information contained in the AEAT databases.
If the taxpayer understands that his statement was correct, logically he does not have to modify it, but if he considers that he committed some kind of error or omission, he is given the preventive option of correcting it, thus avoiding a possible subsequent verification of the Agency, the generation of interests and the imposition of possible sanctions.
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 15,876 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, 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 that approve the new system of contributions of the self-employed.
Review of personal and economic data It is always advisable to review the draft declaration that
offers 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:
- Autonomous deductions
- Real estate and its cadastral references
- Personal and family circumstances (if they changed in 2024)
- 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
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 process itself, or from the ‘app’.
In turn, to obtain the reference number, the NIF, box 505 of Income 2023 and the date of validity of the ID itself will be requested. Those who did not declare in the previous year, or with their Income box 2023 with a zero value, instead of box 505, will be asked for the last digits of the code of a bank account that the holder of the
contributor.
Ways of filing the statement
There are several ways to file the return, depending on the result to be returned or entered, and whether or not the payment is domiciled. Domiciliating the payment means that the Income Tax Return can be filed until June 25, but the payment will not be made until June 30, the last day of the Income Campaign. The domiciliation does not prevent splitting the payment in two deadlines (the second, on November 5).
Also for the declarations to be entered, if desired, you can submit the declaration with request for postponement, marking the option of ‘Debt recognition with request for postponement’, within other payment modalities, and requesting it through the link of ‘Process debt’ that will appear in the window in which the filed declaration is displayed.
- Non-face-to-face routes (no transfer to offices), until June 30 (June 25 in case of payments with domiciliation)
- Face-to-face routes, from June 2 – May 6 for the case of the assistance plan in small municipalities – to June 30 (June 25 if the payment is domiciled.
Heritage Declaration
In this campaign, the obligation to declare the Wealth Tax is maintained for taxpayers with a contribution to be paid (after applying the corresponding deductions and bonuses) and also for those without a contribution to be paid, but who have assets and rights with a value greater than two million euros. La
Declaration is submitted electronically via the Internet. As a rule, the exempt minimum is 700,000 euros and the usual housing is also exempt up to 300,000 euros, although both limits may vary, according to the CCAA. All taxpayers to whom it is appropriate to declare Heritage must do so
exclusively on the Internet, by means of PIN Key, reference number, or using the electronic ID, or the electronic certificate.
The filing deadline begins today and runs until June 30 (June 25 for direct debit payments). In the case of declarations to be entered without domiciliation, it is necessary to make, in advance, the entry (through debit in account) in a financial entity and obtain the number of proof of payment provided by the entity itself (Full Reference Number, NRC). You can also make the payment with Bizum or a bank card.