The Tax Agency will launch from May a special assistance plan for people over 65 years old in small municipalities

• The declaration period begins today for online presentations and in 48 hours will be paid the first returns of a campaign in which 23,281,000 declarations are expected, of them almost 63% to be returned in the amount of 11,650 million euros • The preventive notices in tax data are extended with information on online gambling operations • Throughout the campaign the Agency will send letters to taxpayers in certain cases of possible errors or omissions in the presentation so that they can rectify them before an eventual check • The plan ‘Le Llamamos’ will start on May 7, with request for an appointment from April 29, maintaining a capacity that last year allowed for personalized declarations.

April 3, 2024. The Tax Agency today opens the deadline to submit online the Personal Income Tax return for 2023 (IRPF 2023). The returns, as usual, will begin in just 48 hours, next Friday. The Income Campaign that now begins has as its main novelty the implementation, from May, of a special plan of assistance in the preparation and presentation of the declaration specifically destined to people over 65 years old who reside in small municipalities of the Spanish geography.

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 their part, taxpayers with tax returns (as expected, 7,092,000 tax returns worth 18,908 million euros) in the same way as in previous years will not have to make the first payments until the end of the campaign.

Campaign calendar

The filing deadline will end on July 1 for statements both to be entered and returned, although the deadline for statements to be entered with bank domiciliation will end on June 26.

The telephone attention for the preparation and presentation of statements (plan ‘Le Llamamos’) will begin on May 7, with appointment request starting on April 29, and the face-to-face attention in offices will begin on June 3, with appointment request starting on May 29. The special plan for people over 65 years old in small municipalities will start with the same dates of the ‘Le Llamamos’ plan. Personalized attention, by phone and in offices, will continue to be supported by CCAA and municipalities.

This year 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 visualization of the fiscal data, as well as the updating of the ‘app’ for the campaign and the first informative campaign content, both in the Electronic Headquarters and in the ‘app’ itself.

These additional contents have included specific sections to explain in a simple way the extended assumptions of maternity deduction and childcare expenses, the new deductions for electric vehicles and charging points, and the refund system for mutualists upon presentation of the application form.

Thanks to this anticipation of services, more than 1.6 million taxpayers have already accessed their tax data, and a similar figure has obtained the reference number for the management and presentation of their tax return, so they have had the opportunity to prepare in time to be able to submit the tax return, if they wish, from the first day through ‘Renta Web’, thus also speeding up the returns that, if applicable, correspond to them.

Plan of assistance to elderly in small municipalities

The main novelty of this campaign is the implementation of a special plan for the preparation and presentation of income tax returns for people over 65 years old who have their tax domicile in small municipalities. The plan will begin on May 7, with an appointment request starting on April 29, and will reach more residents in more than 500 municipalities in the 46 provinces of the common territory.

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, those over 65 years old 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 municipality 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, 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.

Improvements in ‘Web Rental’, ‘app’ and ‘virtual assistant’

On the other hand, after the sensitive navigation improvements incorporated in the last campaign, adaptations have been made this year to facilitate the incorporation of information in specific cases, case of garages and storage rooms (accessory properties), or the new deductions for electric vehicles and charging points.

In the same way, the ‘app’ incorporates concrete improvements to continue facilitating the presentation of the declaration also through this way. As every year, in addition to allowing the presentation of the declaration, directly or through Renta Web, this powerful assistance tool 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, in order to access personalized services such as the presentation of statements, for security it will be required that the terminal has a screen lock system activated.

In turn, taxpayers will have an expanded content version of the ‘virtual assistant’ of Renta this year that was launched in the previous campaign to resolve the doubts of taxpayers, who are asking questions with natural language to reach the answers they need. If the answers of the ‘virtual assistant’ do not contain all the required information, the taxpayer can access the Income ‘Informer’, with all the information 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 1,070,000 statements to be made 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.

Preventive warnings to avoid errors

This year’s campaign also aims to advance voluntary compliance by means of preventive announcements to the taxpayer to avoid errors and omissions that may subsequently lead to a possible regularization of the Agency. In this sense, on the one hand, along with the usual notices in the tax data documents to remember the need to declare real estate, foreign income or virtual currencies, this year information is added for those taxpayers who in the year 2023 have carried out online gambling operations, in order to remember that they must declare those operations.

In turn, during the campaign, other types of notices will be transferred, this time by letter, (in addition to Renta Web and in the ‘app’ in the status section of the processing of the declaration), to taxpayers who have submitted their declaration modifying the information provided by the Agency, in order to assess whether or not they should submit a complementary declaration 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 any type of error or omission, he is pre-emptively given the option of correcting it by means of the corresponding complementary statement, thus avoiding a possible subsequent verification of the Agency, the generation of interests and the imposition of possible sanctions.

In connection with all this, this year the navigation through Renta Web has been simplified to rectify a declaration or submit a complementary one, so that the taxpayer will simply have to modify the amounts that correspond and the system will automatically carry out the other necessary actions. In the case of taxpayers who have received the notice of discrepancies, in addition to the above the system itself in Renta Web will offer the modification with the data already incorporated.

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:

• Properties and their cadastral references
• Personal and family circumstances (if they changed in 2023)
• Leases of real estate
• Transmissions
• Contributions to pension schemes
• 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’. It is also possible to make the pre-registration by video call, or at the offices of the Agency. 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.

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 you can file the Income Tax return any day, until June 26, but the payment will not be made until July 1, 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.

• Routes non-face-to-face (no transfer to offices), until July 1 (June 26 in case of payments with domiciliation):

WAYS OF PRESENTATION	Cases where this route can be used
AEAT Headquarters, section ‘Income Campaign 2023 https://sede.agenciatributaria.gob.es	ALL
‘App’ (mobile and tablet)	To return and enter (domiciliating the payment)
Plan ‘Le Llamamos’ (application since April 29)

• Routes face-to-face, from June 3 –May 7 for the case of the plan of over 65 in small municipalities– to July 1 (June 26 if the payment is domiciled):

WAYS OF PRESENTATION	Cases where this route can be used
In the AEAT offices In offices of CCAA and local authorities that collaborate	To return and enter (domiciliating the payment)
In the offices of the financial entities collaborators	To enter (without domiciliary)

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. The statement 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 Patrimony must do so exclusively through the Internet, through PIN Key, reference number, or using the electronic ID, or the electronic certificate.

The filing deadline begins today and runs until July 1 (June 26 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).

Main support and information services

• Internet: https://sede.agenciatributaria.gob.es and ‘app’ (offers information and management without timetables).
• Phone request ‘Le Llamamos’ (from April 29th):

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)

• Phone request Special plan for assistance to people over 65 in small municipalities (from April 29):

91 553 00 71 and 901 22 33 44 (operator, 9 to 19 hours, L-V)

• Phone Rent Information:

91 554 87 70 and 901 33 55 33 (to resolve doubts; from 9 to 19 hours, L-V)