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Frequently asked questions about filing the return

WITH BANK DOMICILIATION OF INCOME

  • Electronically (with reference number, Cl@vePIN or certificate or electronic ID):

    From April 6 to June 25, 2016

  • By other means (by appointment, at offices of the Tax Agency and other administrations that collaborate in the preparation of declarations):

    From May 10th to June 25th 2016

WITHOUT BANK DOMICILIATION OF INCOME.

  • Electronically (with reference number, Cl@vePIN or certificate or electronic ID):

    From April 6 to June 30, 2016

In this case, you must first make the payment (debited from an account or in cash) at a financial institution and obtain the NRC (Full Reference Number). The financial institution will charge the amount indicated to your account and then provide you with the NRC, which is a number that proves you have paid the tax.

The taxpayer may obtain the Full Reference Number (NRC) of the collaborating entity directly, either in its offices or through the electronic banking services that they provide to their clients, or by any of the following means:

  • By electronic means , using a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003, of December 19, on Electronic Signatures, which is admissible by the State Tax Administration Agency according to the regulations in force at all times.
  • Or also by electronic means , through the use of the signature system with access code in a previous registration as a user (Cl@ve PIN) , used by the State Tax Administration Agency to facilitate the electronic identification of those taxpayers and persons who request it on the occasion of the payment of their debts to the collaborating entities.

The self-assessment must then be submitted by stating the Tax Identification Number (NIF) of the declarant, the NIF of the spouse in the case of a joint declaration, the Complete Reference Number (NRC) and the corresponding access code or the reference number(s) of the draft or the tax data previously supplied by the Tax Agency.

  • At any office of authorized collaborating entities (Banks, Savings Banks or Credit Cooperatives), located in Spanish territory, where the taxpayer has an account.

    From May 10th to June 30th, 2016

Place for presentation

With return request:

  • By electronically, with reference number, Cl@ve PIN, certificate or electronic DNI.
  • By other means :
    1. Personal delivery at the offices of the Tax Agency or at the offices of the Autonomous Communities that have an agreement with the Tax Agency to implement tax one-stop shop systems.
    2. By certified mail addressed to the Delegation or Administration of the declarant's tax domicile.
    3. In the offices authorised by the Autonomous Communities and other administrations for the preparation of declarations through the assistance programme developed by the Tax Agency.
    4. At any office of authorized collaborating entity (Banks, Savings Banks or Credit Cooperatives), located in Spanish territory where the taxpayer has an account.

With waiver of return:

  • By electronically, with reference number, Cl@ve PIN, certificate or electronic DNI.
  • By other means:
    1. Personal delivery at the offices of the Tax Agency or at the offices of the Autonomous Communities that have an agreement with the Tax Agency to implement tax one-stop shop systems.
    2. By certified mail addressed to the Delegation or Administration of the declarant's tax domicile.
    3. In the offices authorised by the Autonomous Communities and other administrations for the preparation of declarations through the assistance programme developed by the Tax Agency.

Filing period

  • By electronic means: from April 6 to June 30, 2016.
  • On paper: from May 10 to June 30, 2016.

Negative statements are those that do not result in entering or returning . It is important to correctly qualify the type of declaration, because it influences the places or ways for filing it.

Negative returns are submitted by the means and within the same time periods as returns to be returned, with exception that they cannot be submitted to financial institutions.

The requirements for electronically filing the declaration are as follows:

  • By accessing the new Renta WEB service
  • Prepare the declaration using the PADRE program or another approved computer program.
  • The taxpayer must have a Tax Identification Number (NIF) and be identified , prior to filing, in the Census of Taxpayers.
  • To use an electronic signature system, the taxpayer must have a recognized electronic certificate which may be the one associated with the electronic National Identity Document (DNIe) or any other one admissible by the Tax Agency.

    They may also be submitted by providing the NIF and the corresponding access code (Cl@ve PIN) or the reference number of the draft or the tax data provided by the Tax Agency.

  • If it is a declaration to be paid and the payment is not domiciled in a bank account, immediate payment is required.
  • In the case of joint taxation, the spouse's reference will be required in all cases, while the first holder may access with a certificate, DNIe, Cl@ve PIN or reference.

Taxpayers whose NIF is not identified in the Census of Taxpayers, or those covered by the tax current account system, will not be able to file electronically.

Those who must accompany their declarations with documentation, requests or statements of options not contemplated in the official declaration model may present them through the Electronic Registry of the State Tax Administration Agency regulated by the Resolution of December 28, 2009 (BOE of the 29th). They may also be submitted at the physical Registry of the State Tax Administration Agency and at any of the registries referred to in section 4 of article 38 of Law 30/1992, of November 26, on the Legal Regime of Public Administrations and the Common Administrative Procedure.

Deadlines for electronic filing of declarations :

  • Without direct debit: from April 6 to June 30, 2016.
  • With direct debit of the income: from April 6 to June 25, 2016.

For the 2015 tax campaign, to submit these declarations it will not be necessary to submit the copy for the Administration together with the payment or refund document in the envelope with a window and a yellow band.

As a novelty for this campaign, the printed form is eliminated both in Renta WEB and in PADRE: Printing will be done through the printing service developed by the AEAT in the Electronic Office, meaning that to print a valid model for presentation generated through the PADRE program, it is necessary to be connected to the Internet.

Since prior calculations have been generated at the time of printing, the confirmation of the data included in the declaration will occur when it is submitted, and it is not necessary to put it in an envelope or send the declaration to the AEAT when it is submitted to a collaborating entity.

The first two pages and the Income or Refund Document (DID) will be printed according to the model published in the BOE, the rest will be printed based on boxes that have content.

The taxpayer may go to a bank with the DID, where the copy corresponding to the interested party will be stamped as proof of its presentation, and no other documentation will be required.