Another year and as part of the collaboration agreement signed with the State Tax Administration Agency (AEAT), the City Council of Madrid is going to help taxpayers, through the municipal offices of the Madrid Tax Agency (ATM), to prepare and file their income tax returns in the 2024 Tax Campaign. Additionally, as in the last two campaigns, special attention will be given to individuals over 65 years old in order to better assist those most affected by the digital divide.
To receive assistance from ATM technicians, taxpayers who wish to do so can request an appointment since April 29th to be assisted by phone, and starting on May 29th, they can do so for in-person assistance. In both cases, appointments can be requested until June 27th.
Taxpayers can request an appointment through the internet, on the AEAT website www.agenciatributaria.es, through the ‘Tax Agency’ application, or by phone using the ‘We Call You’ Appointment service at 901 22 33 44 or 91 553 00 71, with personal service from Monday to Friday from 9:00 to 19:00, and at 901 12 12 24 or 91 535 73 26, with automated service 24 hours a day, the latter only for requesting phone assistance.
This is a collaboration between the City Council of Madrid and the AEAT in the development of the Tax Campaign, which has a significant demand from citizens and has been successfully carried out in previous years. Specifically, in the last Tax Campaign 2023, the City Council of Madrid assisted over 27,000 taxpayers (27,038), which led to the preparation of over 23,600 declarations (23,633, distributed in 19,725 with phone assistance and 3,908 with in-person assistance), as well as answering over 3,400 inquiries from taxpayers (3,239 via phone and 166 in person). Special attention was paid to elderly individuals, with almost 3,700 individuals over 65 years old being assisted (almost 14% of those attended, of which 2,058 were women and 1,608 were men).
As of May 20th and within the phone assistance service, the City Council has already handled 6,000 requests from over 5,000 taxpayers (5,814 in total, of which 3,062 were men and 2,752 were women), with over 1,000 of those being elderly taxpayers, representing 17.3% of those assisted (1,007 in total, with 526 being men and 481 women).
Requirements to receive advice
Taxpayers should note that declarations resulting in payments can only be submitted through the services provided by the City Council if opting for bank domiciliation, whether or not to split the payment, and this domiciliation can only be done until June 25th. The rest of the declarations with payments, either due to wanting to pay in another way or after the mentioned date, can be prepared with the City Council’s assistance but must be submitted by the taxpayers themselves.
To receive this service, it is necessary for the requesting taxpayer to have obtained income and meet the limits set by the AEAT to request an appointment:
- Income from work (salaries, pensions, etc.), with an annual limit of 80,000 euros.
- Income from movable capital (interest, dividends, insurance returns, etc.), with an annual limit of 20,000 euros.
- Income from immovable capital with a limit of two leased properties or two rental contracts.
- Income from business activities under modules (with their subsidies).
- Capital gains subject to withholding or advance payment (subscription rights, investment funds unless the withholding base is calculated by article 97.2 of the Personal Income Tax Regulation -RIRPF- and prizes); gains and losses from transfers (including the habitual residence), with a limit of two transfers. Basic emancipation income, subsidies (except for economic activities), and other gains and losses without transfer.
- Imputation of real estate income (urban buildings available to their owners).
- All previous incomes under the income attribution regime (with limits according to their nature).
Additionally, declarations are made, in exceptional circumstances, with:
- Settlement of items (capital losses, negative returns, or negative taxable bases) pending from previous years.
- Exempt income with progressivity.
- Adjustment of floor clauses.
- Deduction for international double taxation.
- Rectifications and complementary returns of the 2024 tax year (within the established general limits).
Lastly, it is worth mentioning that the current 2024 Tax Campaign has novelties that mainly affect the obligation to declare limits; new payment methods for declarations with payments (Bizum is enabled and payment domiciliation is allowed in accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area – SEPA); reduction percentages for rented property income or deduction percentages for donations. Furthermore, during the year 2024, deductions for energy efficiency improvements in homes, acquisition of plug-in electric vehicles and fuel cell vehicles, and installation of charging points will continue. Residents in the Community of Madrid will also be affected by the new deductions and tax benefits established by this community for 2024, such as new deductions for renting empty homes, changing residence to a municipality at risk of depopulation, acquiring a habitual residence in municipalities at risk of depopulation, and investments by new taxpayers from abroad, as well as enhancements of other previously existing deductions like deductions for renting a habitual residence, extended to taxpayers up to 40 years of age, and increased financing costs for investment in a habitual residence, where application conditions are modified. /
