More information
Taxpayers who obtained the following in 2023 may request an appointment to prepare their Income Tax Return, by telephone or in offices:
- Employment income, with 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 from business activities in modules (with their grants).
- Capital gains subject to withholding or payment on account (subscription rights, investment funds unless their withholding base is calculated according to art. 97.2 RIRPF, and prizes). Capital gains and losses from transfers (including the habitual residence and excluding those from assets acquired by inheritance or donation), with a limit of 2 transfers. Basic income for emancipation, subsidies (except for economic activities) and other capital gains and losses (without transfer).
- Imputation of real estate income.
- All previous income in the income attribution regime (with the limit according to its nature).
Declarations are also made with:
- Compensation of outstanding items from previous years.
- Exempt income with progression.
- Regularization of floor clauses.
- Deduction for double international taxation.
- Corrections and supplements for the 2023 financial year (with the established general limits)
- With regard to exceptional circumstances
TELEPHONE Assistance: to call you by phone and complete your 2023 Income Tax return.
Appointment available: from April 29 to June 28 through:
- Internet with NIF/NIE or with Cl@ve, reference, electronic DNI or electronic certificate.
- App "Tax Agency"
- Telephone automatic 91 535 73 26 or 901 12 12 24.
- Appointment phone number for Rent with personal attention 91 553 00 71 or 901 22 33 44. Monday to Friday, 9am to 7pm.
Assistance in OFFICES: to assist you at the office and complete your 2023 Income Tax return.
Appointment available: from May 29 to June 28 by the same means, except the automatic telephone.
You can cancel your 2023 Income Tax Campaign appointment through the same channels.
Yes.
Taxpayers who provide a mobile number when making an appointment receive a SMS with the details of the day, centre, time and the link to the documentation required to file their tax return.
Taxpayers who provide an email address when making their appointment will receive a email with the details of the day, center, time and the link to the documentation required to file their Income Tax Return.
Taxpayers with an appointment to complete their Income Tax Return by phone receive a second reminder by SM S, 2 days before the appointment, if they have provided a mobile phone number.
Yes.
Remember to cancel it at least one day in advance, so it will be available for another taxpayer who may need it.
The maximum number of appointments per taxpayer is 2 (cancelled appointments do not count).
Appointments can be cancelled by any of the following methods:
- Internet with NIF/NIE or electronic DNI, electronic certificate, Cl@ve PIN or reference.
- App "Tax Agency".
- Automatic telephone 91 535 73 26 or 901 12 12 24.
- Appointment phone number for Rent with personal attention 91 553 00 71 or 901 22 33 44. Monday to Friday, 9am to 7pm.
The maximum number of appointments per taxpayer is 2 (cancelled appointments do not count).
Once you have made an appointment, you can modify or cancel it as many times as you need.
At the telephone appointment service for Income Tax 91 553 00 71 or 901 22 33 44 (with personal attention from Monday to Friday 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 is for ONE PERSON: 1 APPOINTMENT , 1 NIF / NIE number.
- If is for ONE FAMILY UNIT: 1 APPOINTMENT, 1 NIF / NIE number (both in individual and joint taxation).
- IF THEY DO NOT BELONG TO THE SAME FAMILY UNIT, the necessary APPOINTMENTS must be made according to the previous points, with a maximum of 6 appointments in one call, with the corresponding 6 NIF / NIE numbers.
On the automatic telephone 91 535 73 26 or 901 12 12 24, you can only make 1 APPOINTMENT (for one person or for a family unit) on each call.
No. It is enough 1 appointment per family unit, with the NIF of either spouse.
There are 2 types of family unit:
- In the case of marriage, the family unit is made up of the spouses who are not separated and, if there are any, the minor children (under 18 years of age, except those who live independently with the consent of their parents) and the legally incapacitated adult children subject to extended or rehabilitated parental authority.
- In the case of legal separation, widows or singles, the family unit is made up of the father or mother and all the children who live with one or the other, with the requirements of the previous modality.
No. If you choose joint taxation, you will not be able to use this service.
In this case, the spouse included in the profile of the appointment service for Income Tax, can request an appointment to prepare his/her Income Tax return for individual taxation.
No. It is enough 1 appointment for the family unit of the deceased, with the NIF of either spouse.
Individual tax returns will be prepared for the deceased and the other members of that family unit.
Yes. The person authorized to prepare a third party's declaration must have his or her express consent:
- In order to assist you BY PHONE and file your Income Tax Return , you must have the verification data requested: NIF/NIE with its validity date, issue date or support number, date of birth, reference number, tax address, IBAN of an account in which you appear as the holder, and any other information that may be required. After checking identification and authorization, the call will be recorded.
- To assist you personally IN OFFICES , you must attend the appointment with the signed authorization and a photocopy of the ID of the person authorizing (represented). Authorization model 2023 (agenciatributaria.gob.es)
The Tax Agency can only call you in relation to the Income Tax Campaign if you have requested an appointment to call you by phone and file your Income Tax return. When the Tax Agency calls you, it will do so exclusively through this telephone number: 810 520 052 (or from 917276222 if you have provided us with a foreign telephone number).
We recommend that you add this phone number to your address book to identify calls from the Tax Agency. Do not answer calls from other phone numbers, hidden calls or messages on mobile messaging applications such as WhatsApp, Telegram, etc., that identify themselves as being from the Tax Agency in relation to the Income Tax Campaign.
In case of receiving calls from phone numbers other than those indicated, we appreciate the citizen's collaboration by reporting through the channels enabled at Tax Agency: Help prevent Internet fraud .