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Practical manual for Income Tax 2021.

Obtaining the draft personal income tax return and tax data

How is it obtained

All taxpayers, within the deadlines and using one of the identification systems indicated below, will be able to access their draft and their tax data by electronic means at the Electronic Office of the State Tax Administration Agency, in the Draft/declaration processing service, from where they will be able to confirm and submit it or, where appropriate, modify it, confirm it and submit it. In the event of obtaining the draft declaration using the joint taxation option, the Tax Identification Number (NIF) of the spouse and, where applicable, of the other members of the family unit who receive income, as well as their reference number or Cl@ve PIN, must also be stated.

This draft/declaration processing service can be accessed through the Tax Agency's online portal at https://sede.agenciatributaria.gob.es .

The tax data from the IRPF declaration will also be available on the electronic headquarters of the State Tax Administration Agency, at the electronic address https://sede.agenciatributaria.gob.es , accessing through the “Tax data” procedure.

In addition, taxpayers will also be able to access their tax data and the summary of the draft declaration through a mobile application , after registering in it, using the Cl@ve PIN system or the reference number referred to in letters b) and c) of the section on identification systems for access to the draft and/or tax data. They may also confirm and submit the draft declaration as long as they do not need to modify or include any additional information.

In any case, failure to obtain the draft declaration or tax data will not exempt the taxpayer from his obligation to file a declaration.

Note: All taxpayers, regardless of the nature of the income they have obtained during the year (from work, movable or immovable capital, economic activities, capital gains and losses, as well as income imputations) may obtain the draft of the declaration through the Draft/declaration processing service (Renta WEB), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

Deadline for obtaining the draft and/or tax data

From April 6 to June 30, 2022.

Identification systems for access to draft and/or tax data

  1. Recognized electronic certificate , issued in accordance with the conditions established by Law 59/2003, of December 19, on Electronic Signature, which is admissible by the State Tax Administration Agency according to the regulations in force at any given time.

  2. Cl@ve PIN System for common identification, authentication and electronic signature for the entire State Public Administrative Sector, which will allow citizens to interact electronically with public services through a common platform by using agreed-upon keys after registering as a user of the same.

    Please note Order PRE/1838/2014, which publishes the Agreement of the Council of Ministers of 19 September 2014, approving Cl@ve PIN, the common platform of the State Public Administrative Sector for identification, authentication and electronic signature through the use of agreed keys ( BOE of 10). 

  3. Reference number previously provided by the State Tax Administration Agency.

    In order to obtain the reference number, taxpayers must communicate their Tax Identification Number (NIF), the expiration date of their National Identity Document (DNI) or the support number of their Foreigner Identity Number (NIE), except in the case that the National Identity Document (DNI) is permanent (expiration date 01/01/9999) in which case the date of issue must be communicated or in the case that it is a Tax Identification Number (NIF) that begins with the letters K, L, M in which case the date of birth must be communicated.

    In addition, the amount in box [0505] of the IRPF declaration corresponding to fiscal year 2020 , “General taxable base subject to tax”, must be provided, unless the taxpayer did not file a declaration in the immediately preceding year, in which case an International Bank Account Code (IBAN) of a Spanish banking entity in which the taxpayer appears as the owner as of December 31, 2021 must be provided.

    The reference number may be requested electronically via the Internet at the Electronic Office of the State Tax Administration Agency or by telephone, by calling the number 901 12 12 24 (also accessible by telephone 91 535 73 26 ).

    You can also obtain it electronically using a recognized electronic certificate or the Cl@ve PIN system, without having to communicate box [0505] .

    The State Tax Administration Agency will adopt the necessary control measures to guarantee the identity of the person or persons requesting the reference number, as well as, where appropriate, the conservation of the communicated data.

    Obtaining a reference number invalidates the previous reference number that had been requested, such that, in the event that several reference numbers had been requested, only the last reference number requested will be valid and therefore will allow access to the draft or tax data, modify and, where appropriate, submit the draft or the IRPF declaration.

    For the reference number, see the first section. 3.a) and Annex I of the Resolution of 17 November 2011 of the Presidency of the State Tax Administration Agency, approving identification and authentication systems other than the advanced electronic signature for electronic relations with the aforementioned Tax Agency.