Casilla 505 of the Income Declaration 2024-25: What is and how to obtain the reference number

The campaign of the income statement Give the starting gun on April 2, with the telematics presentation, and will last until June 30. About three months in which 24 million taxpayers have an appointment with the Treasury, a key procedure to calculate the taxes that each person must pay or the amount they can receive as a return.

This year the statement comes with novelties, such as the obligation of the unemployed to present their IRPF exercise to continue charging their benefits, the same situation for the beneficiaries of the minimum vital income. In addition, among the novelties, the possibility of paying the declaration through Bizum, a method that adds to banking domicile, charge or banking office with a bank number (NRC) stands out.

One of the fundamental data to manage the declaration is the amount of box 505.

What does the 505 box mean and why is it essential for taxpayers?

Refers to ‘General liquidable base subject to tax’that is, the amount of income that is subject to taxation after applying fiscal reductions. To consult its amount, it is necessary to access the copy of the Income Declaration of 2024, in the section ‘General Longable Base and Liquidable Base of Savings’ or in the Income or Return document.

The 505 box is essential to obtain the reference number, a code necessary to access various services of the Tax Agency such as the consultation of fiscal data, the preparation of the declaration through Income Web, or the presentation of the draft.

To achieve the reference, we must access the electronic headquarters of the Tax Agency from its website or official application. The system will request the identification of the taxpayer with its ID/NIE and the date of validity of the document. In the case of foreigners, the support number of the identity document will be requested.

If in the last year the income statement was presented, the system will enable a field where it must be introduced The exact amount of box 505. If no statement was submitted or if the amount of box 505 is 0.00, it will be requested as alternative the last five digits of the Iban of a bank account in which the taxpayer was holding in 2024. Once the data was entered, The system will generate a six characters code which must be kept for future efforts.

There are other identification options, such as cl@ve pin or the electronic certificate, which allow steps without the need for reference.