Other frequently asked questions about appointments

Since the state of emergency was declared, the AEAT offices have been temporarily closed for in-person service.

As of May 26, the Tax Agency offices located in areas where the required health requirements are met will be open again for the in-person provision of certain essential services. These services will only be provided by appointment.

As in previous years, income tax returns will not be prepared for those in any of the following situations:

• Property leasing (more than 2 properties and/or rental contracts) and tourist rentals with a platform.
• Business or professional activities in direct estimate.
• Capital gains and losses arising from the transfer of more than 2 properties, including the primary residence, shares or other assets.
• Transfer in 2019 of assets that have been acquired by inheritance or donation.

Supplementary tax returns for prior years are not filled in.

Taxpayers who obtained the following in 2019 may request an appointment to prepare their Income Tax return:

• 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.

• Net gains and losses subject to withholdings or payment on account (credit institution, investment funds and prizes), grants (except for economic activities) and fully-exempt transfer of principal 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 habitual residence with partial exemption for reinvestment, shares or other assets) with a joint limit of 2 operations –. 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)

As in previous years, Income Tax returns that are in any of the following situations are not prepared in 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 2019 of assets that have been acquired by inheritance or donation.

Supplementary tax returns for prior years are not filled in.

A married couple where one of the spouses is excluded from the appointment service can request an appointment with the Income Tax Office for the spouse who is not excluded, exclusively to prepare their Income Tax return for individual taxation. If you wish to file taxes jointly, you will not be able to use this service.

A taxpayer's NIF number can be used to request all the appointments that are necessary, provided that they are cancelled if the call cannot be answered.

Yes. If you are not available to attend your appointment, you must cancel it at least one day in advance.

YEAH. 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:

To make the correct number of appointments, it is necessary to 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.

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

1. 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.
2. 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. In the event that the taxpayer has provided a mobile phone number. The SMS will be sent when the appointment is booked. A link will also be sent with the necessary data, documentation and information that you must have ready to prepare the Income Tax return.

If a mobile number is not provided, an email address must be provided in order to communicate the details of the scheduled appointment.

If the request was made through the app, the data will be communicated to you by the same means.