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Practical Income Manual 2020.

The 2020 personal income tax return: general features

Declaration model

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

For these purposes, the draft of the Personal Income Tax declaration duly confirmed by the taxpayer will be considered the declaration. IRPF ##4##.

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

Information and identification of the taxpayer's current habitual residence

The identification of the taxpayer's tax address introduced in 2019 is maintained, which offers the information of the last tax address available in the database of the State Tax Administration Agency separately from the rest of the declaration and before downloading the data so that the taxpayer can ratify it and, if applicable, modify it.

Tax allocation to the Catholic Church

The eighteenth Additional Provision of Law 42/2006, of December 28, on General State Budgets for the year 2007 ( BOE of 29), establishes that, effective as of December 1 January 2007 and indefinitely, the State will allocate 0.7 percent of the full Personal Income Tax quota corresponding to taxpayers who expressly express their will to support the Catholic Church. sense.

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

Consequently, in the declaration of Personal Income Tax for the 2020 financial year, taxpayers will be able to allocate 0.7 percent of their full quota to the economic support of the Catholic Church, marking the box [105] of the declaration.

Allocation of amounts to activities of general interest considered 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 Budgets for the year 2018 ( BOE of 4), which have been extended for 2020 by Agreement of the Council of Ministers of December 27, 2019, the State will allocate 0.7 percent of the full Personal Income Tax quota to subsidize activities of general interest considered of social interest ##2##of the 2020 financial year, corresponding to taxpayers who expressly express their will in this regard.

For these purposes, the full Personal Income Tax quota is understood to be the sum formed by the sum of the full state quota and the full regional quota, boxes [ 0545] and [0546] , respectively, of the declaration model.

Consequently, in the Personal Income Tax declaration for the 2020 financial year, taxpayers may allocate 0.7 percent of their full quota to activities of general interest considered 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 the promotion of research, development and innovation ( BOE of 29) are axes of the activities of general interest considered of social interest, and as such they will be taken into account in the determination of the regulatory bases of the aid financed with the fixed percentage of the income of Personal Income Tax for other purposes of general interest considered of social interest, the following:

  1. Attention to people with comprehensive socio-health care needs.
  2. Attention to people with educational or job placement needs.
  3. The promotion of citizen security and crime prevention.
  4. The environmental protection.
  5. Development cooperation.

Within the framework of the axes established 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, of January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of income from personal income tax 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 14 of October, of Volunteering, are considered of social interest. Said percentage will be set annually in the General State Budget Law.

For 2020, the aforementioned Additional Provision one hundred and sixth of Law 6/2018, of July 3, on the General State Budgets for the year 2018 ( BOE of 4) establishes that the total amount assigned In the budgets for activities of general interest considered to be of social interest, it will be distributed applying the following percentages: 77.72 percent to the Ministry of Health, Social Services and Equality, 19.43 percent to the Ministry of Foreign Affairs and Cooperation and 2.85 percent to the Ministry of Agriculture and Fisheries, Food and Environment. These percentages will be applicable to the final settlement carried out in the 2020 financial year itself.

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] (assignment of amounts to activities of general interest considered of social interest); or only one or none of them. Choosing any of the above options or not choosing will have no economic cost for the taxpayer, so the amount to be deposited or returned resulting from the declaration will not, in any case, be modified.