• Guide How to make the Income Tax Return in 2023 online step by step
  • Result Income Tax return with negative or positive result, what does it mean?
  • Income Who is obliged to make the declaration? The minimum income to present the Income in 2023

From this Tuesday, April 11, and until June 30, 2023, taxpayers can request and confirm the draft of their 2022 Income Tax return through the website and the mobile App of the Tax Agency.

What is the draft declaration

The draft income is a tax return proposal prepared by the Tax Agency with the data it has on the citizen. However, this does not imply that the data must be correct or updated, so it is the taxpayer's obligation to review and confirm them if appropriate.

How to request the draft of the Income

Taxpayers can consult, modify and/or confirm the draft of their tax return from 11 April through the Tax Agency's website or its App. In the month of May they will be able to do it by telephone and in June the face-to-face attention will begin in the offices of the Treasury.

To access the draft of the Income Tax online there are three ways:

  • WITH ELECTRONIC CERTIFICATE OR DNIe: for this, the taxpayer needs to have an electronic certificate, issued by the Royal Mint, or an electronic DNI. With it you must access the Renta Web service, choose the access option 'With electronic identification certificate or electronic DNI' and then select the corresponding certificate. After that, you can view your draft, modify it if necessary and send it.
  • WITH REFERENCE NUMBER: The option to identify yourself by reference number is usually the easiest to access the draft. To access the reference number, taxpayers must communicate their Tax Identification Number (NIF), the expiration date of their ID or the support number of their Foreigner Identity Number (NIE). In addition, they must provide the amount that appears in box [0505] of the 2021 Income Tax return - "General taxable base subject to tax". Each year, the Tax Agency requests the value of a box of the Income of the previous fiscal year to provide the reference number. Although the number of the box changes from one year to another, which is a headache for users. If the taxpayer did not file the return last year instead of that box, he must provide a Spanish Bank Account (IBAN) number in which he appears as the holder.
  • WITH CL@VE PIN: Finally, the PIN Cl@ve consists of a key (chosen by the user) and a PIN (notified by SMS). The latter can only be used once and during the first 10 minutes from its reception. To obtain it, it is necessary a previous registration that can be done in person in an office or online.

    • How to confirm the draft declaration

    When the taxpayer has accessed the draft of the 2022 Income Tax return, the first thing they must do is review all the data that appear in it. Then, you have several options:

  • If you are satisfied with the data, confirm the draft and proceed to its presentation.
  • If you are not satisfied or must modify something, prepare your own draft.

    • To conclude the process, the citizen must indicate or review the IBAN of his bank account and sign the Income Tax return to make its delivery effective.

    Income Tax return with negative or positive result, what does it mean?

    One of the most repeated questions when preparing or reviewing the draft of the declaration is whether we will have to pay money to the Treasury or if, on the contrary, it will be the Tax Agency who enters it into our bank account. This will depend on whether the result of the income tax return is negative or positive.

    • When the result of the declaration is negative, we say that it is to be returned and means that the Treasury will enter that amount to the taxpayer.
    • When the result of the declaration is positive, the declaration is to be entered. In this case the taxpayer has to pay the amount to the coffers of the public treasury as income tax. The Treasury allows the payment of the amount that must be paid at once or divided into two payments.
    • Income
    • Income Tax Return
    • HBPR
    • Taxation
    • Personal Income Tax

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