The 2019 personal income tax return: general features

Declaration template

In this year, as in previous years, a single declaration model has been approved (Model D-100) that must be used by all taxpayers required to declare for the IRPF .

For these purposes, the draft personal income tax return duly confirmed by the taxpayer will be considered as personal income tax return .

Declarations made through the assistance services provided at the offices of the Tax Agency or those authorised for this purpose by the Autonomous Communities, Cities with Statute of Autonomy and local entities for the provision of said service and whose presentation is made at the aforementioned offices through the Tax Agency intranet will be valid.

Information and identification of the taxpayer's current habitual residence　

A new feature of the 2019 personal income tax return model is that the identification of the taxpayer's tax domicile has been significantly simplified compared to the model of previous years. Traditionally, this information was on the first page of the form and was shown to the taxpayer when downloading tax data. Subsequently, the user had to accept or modify said data in order to continue with the process of obtaining the draft.

However, for this campaign, the identification or confirmation of information on the taxpayer's current tax domicile is offered separately from the rest of the declaration. In this way, in a very simple and intuitive way, before downloading the tax data, the taxpayer will confirm the last available tax address or, if applicable, modify it.

Tax allocation to the Catholic Church

The Eighteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of the 29th), establishes that, effective as of January 1, 2007 and indefinitely, the State will allocate 0.7% of the full amount of the IRPF corresponding to taxpayers who expressly state their will in that regard to the support of the Catholic Church.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full regional quota, boxes [0545] and [0546] , respectively, of the declaration.

Consequently, in the IRPF declaration for the 2019 fiscal year, taxpayers will be able to allocate 0.7% of their full share to the financial support of the Catholic Church, marking with an "X" the box [ 105 ] of the declaration.

Allocation of amounts to activities of general interest considered to be of social interest

In accordance with the provisions of the One Hundred and Sixth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th), which has been extended for 2019 by Agreement of the Council of Ministers of December 28, 2018, the State will allocate 0.7 percent of the full quota of IRPF for the year 2019, corresponding to taxpayers who expressly express their will in this regard, to subsidize activities of general interest considered to be of social interest.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full autonomous quota, boxes [0545] and [0546] , respectively, of the declaration form.

Consequently, in the IRPF declaration for the 2019 financial year, taxpayers may allocate 0.7% of their total tax to activities of general interest considered to be of social interest by marking with an "X" box [ 106 ] of the declaration.

According to article 2 of Royal Decree-Law 7/2013, of June 28, on urgent measures of a tax, budgetary nature and for the promotion of research, development and innovation ( BOE of the 29th), the following are axes of activities of general interest considered to be of social interest, and as such will be taken into account in determining the regulatory bases for aid financed with the fixed percentage of the income from IRPF for other purposes of general interest considered to be of social interest:

1. Care for people with comprehensive social and health care needs.
2. Attention to people with educational or job placement needs.
3. Promoting citizen security and preventing crime.
4. The environmental protection.
5. Development cooperation.

Within the framework of the axes set out in the previous section, and in execution of the provisions of article II of the Agreement between the Spanish State and the Holy See on economic matters, dated January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of the income from IRPF for other purposes of social interest will be allocated to activities of general interest that, in accordance with articles 3.2 and 6.1 of Law 45/2015, of October 14, on Volunteering, are considered to be of social interest. This percentage will be set annually in the General State Budget Law.

For 2019, the aforementioned Additional Provision one hundred and sixth of Law 6/2018, of July 3, on the General State Budget for the year 2018 ( BOE of the 4th) establishes that the total amount assigned in the budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77.72% to the Ministry of Health, Social Services and Equality, 19.43% to the Ministry of Foreign Affairs and Cooperation and 2.85% to the Ministry of Agriculture, Fisheries, Food and Environment. These percentages will be applied to the final settlement made in the 2019 financial year.

Note: The tax allocation to the Catholic Church is independent and compatible with the tax allocation to activities of general interest considered to be of social interest. Therefore, the taxpayer may check both box [105] (tax allocation to the Catholic Church) and [106] (allocation of amounts to activities of general interest considered to be of social interest); either just one or none of them. The choice of any of the above options or the absence of a choice will not entail any economic cost for the taxpayer, so the amount to be paid or refunded resulting from the declaration will not, under any circumstances, be modified.