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Practical manual for Income Tax 2020.

Tax Management

Obligation to report

Persons entitled to the minimum vital income regulated by Royal Decree-Law 20/2020, of May 29, and the members of the cohabitation unit are required to annually submit an annual income tax return, in accordance with article 33.1.f) and 2.c) of the aforementioned Royal Decree-Law 20/2020.

2020 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 7 to June 30, 2021

If payment is made by direct debit, the confirmation period ends on June 25, 2021.

Draft statement

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the year (from work, movable or immovable capital, economic activities, capital gains and losses, as well as income imputations), will be able to obtain the draft of the declaration through the Draft/declaration processing service (RentaWEB), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.
  • The mechanism for obtaining the reference number to access the draft and/or tax data is maintained, through the Electronic Office of the Tax Agency, by means of the Draft/declaration Processing Service, having to record for this purpose the Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiration of their National Identity Document (DNI) and the amount of box 505 of the personal income tax return corresponding to the 2019 fiscal year, “General taxable base subject to tax”.
  • Also, as in previous campaigns, the draft or tax data can be accessed through the Draft/Declaration Processing Service of the Tax Agency portal at https://sede.agenciatributaria.gob.es , using recognized electronic certificates and the Cl@ve PIN system and through the application for mobile devices that was launched in the previous campaign.

Presentation of personal income tax returns 2020

  • Through the Draft/Return Processing Service, the taxpayer can prepare their personal income tax return using the Renta Web product and submit it electronically via the Internet, at the Tax Agency's Electronic Office, by telephone, at the Tax Agency's offices upon request for an appointment, as well as at the offices authorised by the Autonomous Communities, cities with a Statute of Autonomy and Local Entities for confirmation of the draft return; If the declaration is to be paid, the taxpayer may direct debit the payment or, failing that, obtain a payment letter at the time of filing that will allow him to pay the resulting amount.
  • As in the previous campaign, it is no longer possible to obtain the declaration in printed paper generated through the Draft/Declaration Processing Service of the State Tax Administration Agency. You can obtain a document for submission to the collaborating entity, which you must print and go to a financial institution to make the payment.

Web Rent (improvements):

  • In relation to real estate capital gains, as a result of the changes introduced in the tax model for the previous year, the information made available to the taxpayer has been significantly improved for this year, which will undoubtedly facilitate the completion of this section of the declaration. This improvement is especially important in the case of calculating depreciation, the main deductible expense when the property has been leased during the year. This year, Renta Web will show taxpayers the information completed in the previous year's tax return and will allow them to transfer it to the 2020 tax return, if necessary modify it, and will calculate the deductible amortization amount without further operations. Annex "D" of the declaration form, in which taxpayers can record the NIF of the suppliers of certain expenses, as well as their amount, and thus speed up the processing of refunds to which they may be entitled and reduce the number of requests, continues to be voluntary.

  • In the section on income from economic activities in direct estimation, as a very notable novelty in this fiscal year 2020, taxpayers will be allowed for the first time to incorporate the data recorded in the registration books of the Personal Income Tax.

    Following the publication on the Tax Agency's website of a standard format for registration books, with the aim of assisting taxpayers in fulfilling formal registration tax obligations and providing legal security and certainty in the minimum content that may be required of them, a further step is taken in assisting taxpayers who carry out economic activities.

    In this way, taxpayers who carry out economic activities and are required to keep record books in accordance with the provisions of article 68 of the tax regulations, will be able to transfer the content of the Sales and Income Record Book and the Purchase and Expense Record Book to their declaration, facilitating the completion of this section. This is a measure that is part of a set of improvements in taxpayer assistance and that contributes to simplifying tax filing.

Payment

  • If the income tax return results in a payment, the taxpayer can direct debit the payment or make the payment by obtaining a full reference number (NRC) from their bank or they can make the payment through a payment document at a collaborating entity that they must print and proceed to make the payment.
  • In the case of taxpayers who confirm and submit the draft declaration through the mobile application, payment of the resulting tax debt must necessarily be made in two installments, by direct debit of both.

  • Payment splitting: Taxpayers may split the amount of tax debt resulting from their personal income tax return into two parts, without interest or surcharge: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 5, 2021, inclusive.

    Taxpayers who pay the first installment by direct debit may pay the second installment by direct debit until September 22, 2021, and if they do not pay the first installment by direct debit, they may pay the second installment by direct debit until June 30, 2021.

    In the case of taxpayers who, when splitting the payment, do not wish to direct debit the second installment to a collaborating entity, they must make the payment of said installment by November 5, 2021, inclusive, using form 102.

  • An extraordinary split payment has been approved for the payment of the tax debt arising from the declaration of personal income tax for beneficiaries during 2020 of benefits linked to temporary employment regulation files. This splitting, which must be requested by the taxpayer, will allow the debt to be paid in six installments, due on the 20th of each month, the first being July 20, 2021, without accruing late payment interest during said splitting or requiring the provision of collateral.