FAQs about the reference number (RENØ service)

Box 475 is the “Net tax base subject to tax” of the 2017 Income Tax return and is found in the section "General net tax base and savings tax base". The boxes are ordered, so the location of 475 is very simple.

You can obtain box 475 in the following ways:

• Through the 2017 Income Tax return form.
• Via the letters containing tax data that are sent by regular mail.
• At the offices of the Tax Agency, with a prior appointment.

STEPS FOR OBTAINING REFERENCE

1 Provide identification data

If it is a ID card:

• If it is not permanent, a date of issue or expiry will be requested.
• If it is permanent, only the date of issue will be requested

If it is a tax code issued by the Tax Agency (NIF with letters K, L, M), then:

• Your date of birth will be requested.

If it is a NIE (foreigner ID number), then:

• The number of the document will be requested.

2 Obtaining Reference

1. With certificate or Cl@ve
2. With the reference number from the previous campaign: This year, there is one other way of obtaining the reference number for taxpayers using the app; app users can get the Renta 2018 reference number by using the reference from the previous campaign: It will only generate a new reference when the reference entered is the last live reference in the previous campaign, the taxpayers has not been disabled and no other new reference has been obtained this year. Therefore, when the reference is obtained in this way, box 475 is not required, nor is the IBAN
3. With box [475] from 2017:

   You will be asked if you filed in the Renta 2017 campaign.

   • If you did, you will be asked to complete box [475] for 2017.
   • If valid and not equal to 0.00, OK.
   • If 0.00, you will be asked to enter the last five digits of the IBAN for the account registered on the system.
   • If you did not file, you will be asked to enter the last five digits of the IBAN of a bank account held by the applicant.

   If you fill in the fields correctly, the reference number will appear in a pop-up window. You should take note of this reference number as it will not be sent via text message.

The Tax Agency guarantees the confidentiality of the data used by Renta WEB to process your tax return. For these purposes, a secure access system has been designed that presumes the identity of the applicant, since a piece of data must be provided (the amount of Box 475 of the previous year's tax return), which only the taxpayer themselves can know.

However, there may be situations (loss or theft of documents, change of adviser, divorce or separation, etc.) in which a taxpayer needs to eliminate the risk of unauthorised third parties gaining access to his/her financial details by knowing the amount of Box 475.

For this, the Tax Agency offers a service making it possible to disable access using the box to certain services, particularly the RENØ service.

There are two ways of disabling this access to the RENØ service:

• If you have an electronic certificate or an electronic Tax Code, access to this service via box can be deactivated by going to the section "Deactivate the box to obtain the reference number", in the column "MORE PROCEDURES" of the 2018 Income Tax portal.
• If you do not have an electronic certificate or electronic Tax Code, you can request the deactivation of this access by calling in person at the Administrations and Delegations of the Tax Agency.

Once the access has been deactivated, it will no longer be possible to obtain the reference number of the draft and/or the tax data with the box figure via the RENØ Service. In addition, if the reference number has been obtained previously, from the date of deactivation it will no longer be possible to carry out any administrative steps with that number via Internet.

Take into account that once the access to service has been deactivated, this deactivation can be revoked in any case in future tax years.

In any case, you will be able to obtain a new fully valid reference number via electronic certificate or Cl@ve PIN.

It is an authentication system for accessing the Income and/or Wealth Tax processing services.

The reference number, together with the taxpayer's tax code, permits identification and authentication to access 2018 Income tax services.

It is obtained with the RENØ Service, available online in the Tax Agency web portal. (Income tax 2018. RENØ Service).

If you have the Tax Agency app, this year there is a new easier way to get your reference number, by using the valid reference number for 2017 Income Tax which is included in the mobile app.

The reference number will be valid until the start of the following Income campaign, or until a new one is obtained, in which case the previous one becomes invalid. It is valid for services of the current Income campaign as well as all of those of previous campaigns as from 2015.

For the 2018 Income Tax campaign, a mobile application (app) has been placed at taxpayers' disposal which, once downloaded, allows access to most 2018 Income Tax services.

With this app you can request, incorporate and use reference numbers of a maximum of 20 users. Once you have selected a user who is already registered in the app, you won't have to enter the reference number every time you wish to access an Income service through the app.

The data to be collected and entered into the mobile device are those stated in the following question.

All taxpayers, without the need to have processed the tax return or tax data in advance.

As an exception, the reference number cannot be obtained through this service for the following groups:

• Persons have chosen to request the deactivation of obtainment of a reference number via box 490. This option can be exercised in the e-office if you have an electronic certificate or electronic identity card (path: “E-Office/ Home / All procedures / Taxes and levies / Personal income tax / IRPF. Draft of the return / Procedures / Deactivate the access with box or reference number to the web portal of personalised income tax services"), or by calling in person at the Delegations and Administrations of the Tax Agency.

The following people can use the RENØ service:

• The heirs of deceased taxpayers, with the same details asked of other taxpayers, to obtain the draft return and tax data of those concerned.

• New declarers or those with Box 450 of the previous year equal to zero. These taxpayers, as they cannot identify themselves with the box of the previous year, must provide the last five digits of a bank account linked to the applicant.

• In addition, taxpayers who have a recognised electronic certificate or a signature system with access code in a previous user registration (Cl@ve PIN), will be able for this fiscal year to obtain the reference number via RENØ, even though they can also access, via these electronic identification systems, the services available in Internet or their tax data via the Tax Agency's E-Office.

Service accessible via Internet, whereby the Tax Agency informs you of your reference number; this number is the key that will allow you, from day one of the campaign (2 April), to process the draft or tax return or obtain tax data.

Without leaving the "RENØ" application, you can access "Renta WEB" by entering the reference number received.

As with the 2017 Income Tax campaign, in the current 2018 Income Tax campaign, the reference number will not be unique or linked to a dossier; a different number will be issued every time one is requested, with a maximum of ten per day.

So, if you have lost or forgotten the reference number, you can request another. Obtaining a new reference will entail the automatic revocation of the last one generated.

The validity of the reference number will last until the start of the next Income campaign.

The regulation concerning reference numbers are contained in the Resolution of 17 November 2011 of the Presidency of the Spanish Tax Agency passing identification and authentication systems other than the advanced electronic signature for online relations with the Tax Agency (Official State Gazette of 29 November).