Complementary statements without penalty, interest or surcharge

• Perception of arrears of work income (art. 14.2.b) Law)

  When, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which they were payable, they will be attributed to them, and, where appropriate, a complementary declaration-settlement will be carried out, without penalty or interest for late payment or any surcharge.

  When all or part of an income has not been paid, because the determination of the right to its collection or its amount is pending a judicial resolution, the income will be considered payable in the tax period in which the judicial resolution becomes final.

  The declaration will be presented in the period between the date on which it is received and the end of the immediately following tax declaration period.

  1. If the arrears are received before the start of the deadline for submitting the personal income tax return corresponding to this year, we can distinguish:

     • In the case of arrears from a previous year, the complementary self-assessment for the year to which they correspond must be submitted before the end of the deadline for submitting the declaration for this year.

     • When it comes to arrears for the year itself, these must be included in the self-assessment for the year itself.

  2. If the arrears are received during the deadline for submitting the personal income tax return corresponding to this year, we can distinguish:

     • In the case of arrears from a previous year, the complementary self-assessment for the year to which they correspond must be submitted within the period between the receipt of the arrears and the end of the declaration period for this year.

     • In the case of arrears for the year itself, these may be included in the self-assessment for the year itself or included in a complementary self-assessment that must be submitted before the end of the period for declaration of the year.

  3. If the arrears are received after the end of the period for submitting personal income tax returns, the complementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the declaration period for the following year.

• Loss of taxpayer status due to change of residence ( art. 63 Rgl.)

  In the event of loss of taxpayer status due to change of residence referred to in article 14.3 of the Tax Law, all income pending imputation must be integrated into the tax base corresponding to the last period that must be declared for this Tax, practicing , if applicable, complementary declaration-settlement, without penalty, late payment interest or any surcharge, within a period of three months from the time the taxpayer loses his or her status due to a change of residence.

  However, when the transfer of residence occurs to another Member State of the European Union, the taxpayer may choose to allocate the pending income in accordance with the provisions of the previous paragraph, or to present it as each of them is obtained. the income pending imputation, a complementary self-assessment without penalty, late payment interest or any surcharge, corresponding to the last period that must be declared for this Tax. The self-assessment will be submitted within the declaration period of the tax period in which said income would have been allocated if the loss of taxpayer status had not occurred.

  The imputation of capital gains due to change of residence when the circumstances of art. 95 of the Law must be integrated into the tax base corresponding to the last period that must be declared by the Personal Income Tax, carrying out complementary self-assessment, without penalty, delay interest or any surcharge, in the tax declaration period corresponding to the first year in which the taxpayer did not have such a condition as a consequence of the change of residence.

  If the taxpayer opts for the application of the specialties provided for in the aforementioned article 95 Law in the event of a change of residence to another Member State of the European Union, or of the European Economic Area with which there is an effective exchange of tax information, and occurs any of the circumstances provided for in article 95 bis.6.a) of the Law that determine the obligation to self-assess the capital gain, the self-assessment will be submitted within the period between the date on which any of the aforementioned circumstances occur. in article 95 bis.6.a) of the Personal Income Tax Law and the end of the immediately following tax declaration period, or in the tax declaration period corresponding to the first year in which the taxpayer did not have such a condition as a consequence of the change of residence, if this is later.

• Supplementary declaration motivated by having included as expenses amounts received for the return of interest rate limitation clauses (floor clauses)

  When the amounts previously paid would have been considered deductible expenses in previous non-prescribed years, a complementary declaration corresponding to such years must be submitted, without penalty, late payment interest or any surcharge.

  However, if these are amounts derived from the application of floor clauses that would have been satisfied by the taxpayer in 2022 and the agreement to repay them with the financial institution or as a consequence of a court ruling or an arbitration award occurs before Once the 2022 personal income tax self-assessment filing period ends (June 30, 2023), they will not be taken into account as a deductible expense in said year.

  The regularization will only affect the years for which the right of the Administration to determine the tax debt through the appropriate liquidation has not expired.