Tax Agency: Other frequently asked questions about appointments

Not necessary . Simply request 1 appointment per family unit , with the NIF of either spouse. There are two types of family unit:

The family formed by the non-separated spouses and, if applicable, the minor children (under 18 years of age), except those who live independently, with the consent of the parents and the legally incapacitated adult children subject to extended or rehabilitated parental authority.
In the absence of marriage and in the case of taxpayers who are legally separated, widowed or single, the family unit will be made up of the father or mother and all the children who live with one or the other and meet the requirements indicated for the previous modality.

Yes. If you are unable to answer our call or attend the appointment scheduled at our offices, you must cancel it at least one day in advance , so that it will be available for another taxpayer who may need it.

Please note that the maximum number of appointments that a single taxpayer can schedule is 2. In the case of appointments made and cancelled prior to the date of service, these will not count towards the limit.

With the same NIF of a taxpayer a maximum of two appointments can be requested per taxpayer, provided that they do not cancel if they cannot attend. Once an appointment has been made, you can modify or cancel it as many times as you need.

Couples where one of the spouses is excluded from the appointment service can request an appointment with the Tax Agency for the spouse who is not excluded if they want to complete their tax return for individual filing. If you wish to file taxes jointly, you will not be able to use this service.

Not necessary . Simply request 1 appointment for the deceased and the family unit to which he/she belonged, with the NIF of either spouse. However, and in any case, the deceased taxpayer will be required to file an individual income tax return, in addition to any returns that may apply to the other members of the family unit.

There are two types of family unit:

The unit formed by two non-separated spouses and, if any, the children under the legal age (under 18 years), except for those who live independently with parental consent.
In the event of legal separation or if there is no marital bond (divorced, single and widowed), the family consists of the father or mother and all minor children who live with one or the other.

As a general rule it will not be necessary to request an appointment only for:

Submission of documents to the Registry.
NIF application for individuals. For a Legal Entity, it is necessary to make an appointment with the NIF of the person who is going to request it.
Collection of notifications.
Obtaining receipts.
Registration of taxpayers who are not in the census

However, while the health restrictions are in place, it is still necessary to make an appointment for all the above procedures except for the registration of taxpayers who are not on the census. Appointments can be made by:

Internet www.sede.agenciatributaria.gob.es, with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
Appointment phone number – personal attention – 901 200 351 or 91 290 13 40 (M-F from 9am to 7pm).

Yes . The person authorized to prepare the declaration of a third party must have express consent and be in possession of the requested verification data: NIF/NIE and its validity date, issue date or support number - Date of birth - Reference Number - Tax address, and any other number that may be required, such as the IBAN of an account in which you appear as the holder.

In the services provided by telephone through the We Call You Plan, once the identification and validity of the authorization have been verified, the consent will be recorded.

When the attention is in person at our offices, you must come to the appointment with the signed authorization . A photocopy of the ID of the person authorizing (represented) must be attached with the authorization. The following authorization template can be used:

Link to the authorization template

Yes . For taxpayers who request an appointment by telephone via VRU ## and via the Internet (provided they choose the option to receive an SMS) and have provided a mobile phone number, an SMS will be sent to them at the time the appointment is registered, containing the details of the day, centre, time and a link to the documentation required to complete their Income Tax Return.

Taxpayers who request appointment online, and choose the option of information also by email, will not receive an SMS , they will receive an email with their appointment details and a link to the documentation.

In any case, a second reminder will be sent by SMS to all taxpayers who have requested their appointment for the We will call you Plan (telephone preparation of your Income Tax Return) 2 days before the appointment, regardless of the method of requesting it and provided that they have provided a mobile phone number.

In order for the Tax Agency to prepare your Income Tax return, in addition to meeting the requirements regarding limits and nature of income, it is necessary that you make an appointment to be served .

We can do it for you by phone “We Call You Plan” from May 6 to June 30, 2021. To do so, you must make an appointment from May 4 to June 29 through the following channels:

Internet sede.agenciatributaria.gob.es, with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
APP “Tax Agency”
Telephone 901 12 12 24 or 91 535 73 26 – Automatic. Also to cancel the Income Tax campaign appointments.
Appointment phone number – personal attention – 901 22 33 44 or 91 553 00 71 (M-F from 9 a.m. to 7 p.m.)

If you want us to prepare your 2020 Income Tax Return, in person at our offices, can do so from to June 30 2021 You must also make an appointment, from May 27 to June 29, by:

Internet sede.agenciatributaria.gob.es, with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
APP “Tax Agency”
Appointment phone number – personal attention – 901 22 33 44 or 91 553 00 71 (M-F from 9 a.m. to 7 p.m.)

If you want to make an appointment by calling the appointment numbers - personal attention - 901 22 33 44 or 91 553 00 71 (M to F from 9 a.m. to 7 p.m.) you must specify the people who need an appointment and whether or not they belong to the same family unit:

If it is ONE PERSON : 1 APPOINTMENT , 1 NIF / NIE number.
If it is A FAMILY UNIT : 1 APPOINTMENT , 1 NIF / NIE number both for individual taxation of each member of the family unit and for joint taxation.
IF THEY DO NOT BELONG TO THE SAME FAMILY UNIT, the APPOINTMENTS that correspond to the previous points are arranged, with a maximum of 6 appointments in one call, with the corresponding 6 NIF / NIE numbers.

By calling 901 12 12 24 or 91 535 73 26 – Automatic – you can only make one appointment, either for one person or for a family unit.

Income tax returns that are in any of the following situations, among others, are not prepared by telephone (Le Llamamos Plan) or in the AEAT offices:

Earned income of over €65,000 and capital assets of over €15,000.
Property leasing (more than 2 properties and/or rental contracts) and tourist rentals with a platform.
Business or professional activities in direct estimate.
Sale of more than 2 properties or shares from more than 2 issuers (joint limit).
Transfer in 2020 of assets that have been acquired by inheritance or donation.

Supplementary tax returns for prior years are not filled in.

In the 2020 Income Tax Campaign, those taxpayers who obtained the following in 2020 may request an appointment to prepare their Income Tax return, either by telephone (We Call You Plan) or by visiting our offices:

Earned income, up to a limit of €65,000 per year
Investment income, up to a limit of €15,000 per year.
Income from real estate capital with a limit of 2 rented properties or 2 rental contracts. Income tax returns are not prepared for tourist rentals with a platform.
Capital gains and losses subject to withholding or payment on account (IIC, investment funds and prizes), subsidies (except for economic activities) and transfer of the habitual residence.
Imputation of the real estate income system.
All the previous incomes derived from the income allocation system.

We prepare tax returns with income from:

Income from business activities in modules (with their grants).
Other capital gains and losses (transfer of real estate including the primary residence, shares or other assets) with a joint limit of 2 transactions –. No transfer will be made of properties that have been acquired by donation or inheritance.

Declarations are also made with:

Compensation between spouses
Deduction due to international double taxation
Exempt income with progression
Regularization of floor clauses
Corrective and complementary of the exercise (with the established general limits)

Other frequently asked questions about appointments

Do I need to request more than one appointment per family unit?

Do I have to cancel the appointment if I cannot attend the Tax Agency when they call me or I cannot go to the office to prepare my Income Tax Return?

How many appointments can each taxpayer request?

Is the Income Tax Return prepared for joint taxation for a married couple where one of the spouses does not meet the requirements to be assisted by the Tax Agency?

If my spouse has passed away, do I have to request an appointment in his or her name and a different one for the rest of the members of the family unit?

What AEAT procedures can I carry out without an appointment?

Do I need authorization to process someone else's tax return? Is there an authorization template?

Do you send an SMS or email to communicate the details of the scheduled appointment?

How can I make an appointment for the Tax Agency to prepare my income tax return?

How many appointments can be made in a phone call?

Who cannot have their income tax return prepared?

Who can make an appointment to have their income tax return prepared by the AEAT?