The Tax Agency has already paid the refund of 5,516 million euros to 7,965,000 taxpayers after the first two months of the Personal Income Tax declaration campaign corresponding to 2024 (IRPF 2024), so that 73.5% of the refund requests made and 60% of the amounts to be returned that have been requested have already been paid.
In number, the returns already paid evolve in line with the return requests (10,835,000 returns, -2.2%), while the total number of returns filed increases by 0.9% to reach 14,971,000 returns. In terms of amount, the returns to the taxpayer registered a year-on-year growth of 9.6%.
For their part, and in line with the acceleration tonic recorded in previous years, taxpayers have already presented 3,119,000 tax returns with a result to enter (+10.7% year-on-year), since they do not have the need to make the first payments until the end of the campaign.
The most agile ways of presentation are growing
As for the channels of presentation, taxpayers continue to increase their commitment to the most agile routes. Both the Agency’s mobile application and the telephone production system show year-on-year growth, despite the fact that this year the new ‘Direct Income’ instant option is added to the quick presentation options.
The three channels together add up to 2,274,000 statements filed so far, 62% more than the ‘app’ and the ‘Le Llamamos’ plan last year, accounting for 15% of the total number of statements filed to date.
Thus, on the one hand, more than 780,000 taxpayers have already opted for ‘Direct Income’, the new service designed for the simplest declarations, which do not require modifications with respect to the draft Web Income offered by the Tax Agency.
Direct Income is available to taxpayers who this year only have tax data automatically transferred to the tax return, generally that the previous year submitted the tax return without modifying the draft, and who predictably this year will not modify it either, such as people who only have income from the salary or pension, or most 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’.
At the same time, 608,000 statements have already been submitted through the mobile application, 7% more than last year, when there had already been a strong increase in presentations through this channel, of which 459,000 correspond to ‘one-click’ presentations 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.
To the two previous modalities or channels of presentation is added the plan ‘Le Llamamos’, which in recent years has been the main option of personalized assistance chosen by taxpayers. For this service, more than 1,125,000 taxpayers have already requested an appointment, of which more than 885,000 already have the tax return presented, 6.7% more than last year.
Taxpayers less accustomed to new technologies, in addition to ‘Direct Income’ as a fast method of presentation, have until the end of the campaign this powerful alternative to face-to-face assistance in offices, being able to speed up the presentation and, with it, the eventual return that corresponds. Last year the campaign ended
With more than 1,128,000 statements submitted through this channel, almost 58% of all presentations with personalized assistance.
The operation is the already 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 morning or afternoon time, the system proposes a day and an hour in which you will receive the call from the Tax Agency.
Office support with appointment request improvements
This personalized assistance by phone is complemented from today with the traditional service of preparation of statements in the offices that the Agency, as in the case of the plan ‘Le Llamamos’, provides in collaboration with CCAA and municipalities. For both services the taxpayer counts this year with improvements in the system of request of
Telephone and face-to-face appointment.
The service available in the electronic Headquarters and the ’app’ has been updated, which has a clearer and more convenient display of the different dates and options 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 both for telephone assistance and now also for face-to-face assistance.
The assistance in the offices is offered with a progressive opening scheme adapted to the absorption capacity of the different care centers. Therefore, if at any given time the taxpayer does not find available appointments, this does not mean that there are no appointments, but that more appointments will be reopened at subsequent dates. In any case, the Agency recommends not to wait for this new opening, but to opt for the ‘Le Llamamos’, which will continue to have sufficient capacity to absorb demand.
In relation to the two services, and as every year, in order to mitigate 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 any of the available means. In past years, when appointments were made more than a week in advance, the taxpayer did not appear in more than 25% of cases.
In favor of the service’s own agility, as happens with the ‘We call you’ plan, it is very convenient that, at the time of preparation by the Agency, the taxpayer has available the information and documentation necessary to make the declaration, with specific guides available in the Income Campaign section of the Agency’s Electronic Headquarters.
920,000 responses from digital assistance channels
As a complement to all the personalised assistance and information on the Campaign collected at the Agency’s Headquarters, taxpayers also have digital assistance channels. Together, the ‘Virtual Income Assistant’ and the ‘Informer’ have so far offered more than 920,000 responses at the taxpayer’s request, 65% more than last year.
In this campaign, new usability improvements have been introduced in the ‘virtual assistant’, which solves the doubts raised with natural language by taxpayers. Thus, a guided assistance has been established to obtain personalized information on the autonomous deductions to which the taxpayer may be entitled and a 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 a personalized assistance for the issues that have been left unresolved.
Letters for the correction of possible taxpayer errors
On the other hand, the Agency has extended, as planned, and as new declarations have been presented, the sending of letters (in addition to notices in Renta Web and in the ‘app’ in the section of state of processing of the declaration) to taxpayers who have presented their declaration modifying information provided by the Agency, so that they can assess whether or not they must present a complementary declaration adapting to the information that is known to the AEAT.
In addition to the two phases of sending, the one at the beginning of May and the one that begins now, the Agency has sent about 92,000 letters with the idea of continuing to make progress in voluntary compliance through preventive notices to avoid errors and omissions that may subsequently lead to a possible regularization of the Agency. If the taxpayer understands that his statement was correct, he logically does not have to modify it, but if he considers that he made some kind of mistake or omission,
You have the option to correct it by means of the corresponding complementary. Last year, more than 26,500 taxpayers rectified their tax return after receiving the preventive warning, thus avoiding checks, interest generation and 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 type of retention. 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 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:
- 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 procedure 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 will be requested. Non-filers 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 owned by the taxpayer.