Supplementary declarations 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 it was payable, it will be attributed to these periods, and, where appropriate, a supplementary declaration-settlement will be made, without any penalty or late payment interest or 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 must be submitted within the period between the date on which the tax is received and the end of the immediately following declaration period for the tax.

  1. If the arrears are perceived before the start of the period for filing the income tax return for this year, we can distinguish:

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

     • In the case of arrears from the fiscal year itself, these must be included in the self-assessment for the fiscal year itself.

  2. If the arrears are perceived during the period for filing the personal income tax return for this year, we can distinguish:

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

  3. If the arrears are received after the end of the deadline for filing personal income tax returns, the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the declaration deadline 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 as referred to in article 14.3 of the Tax Law, all income pending imputation must be included in the taxable base corresponding to the last period to be declared for this Tax, making, where appropriate, a supplementary declaration-settlement, without penalty, late payment interest or any surcharge, within three months from when the taxpayer loses his status due to change of residence.

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

  The imputation of capital gains due to change of residence when the circumstances of art. 95 of the Law occur must be included in the tax base corresponding to the last period to be declared for personal income tax by filing a supplementary self-assessment, without penalty, late payment interest or any surcharge, within the tax declaration period corresponding to the first year in which the taxpayer did not have such status as a result of the change of residence.

  If the taxpayer opts to apply the special provisions provided for in the aforementioned article 95 of the 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 any of the circumstances provided for in article 95 bis.6.a) of the Law occur, which determine the obligation to self-assess the capital gain, the self-assessment must be submitted within the period between the date on which any of the circumstances referred to in article 95 bis.6.a) of the Personal Income Tax Law occur and the end of the immediately following period for tax returns, or within the period for tax returns corresponding to the first fiscal year in which the taxpayer did not have such status as a result of the change of residence, if this were later.

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

  When the amounts previously paid were considered deductible expenses in previous years not prescribed, a supplementary declaration corresponding to such years must be submitted, without penalty, late payment interest or any surcharge.

  However, if the amounts are derived from the application of floor clauses that were paid by the taxpayer in 2023 and the agreement to repay them with the financial institution or as a result of a court ruling or arbitration award occurs before the end of the deadline for filing the 2023 personal income tax return, they will not be taken into account as a deductible expense in that year.

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