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Practical Income Manual 2020.

Tax Management

Obligation to report

The holders of the minimum vital income regulated in Royal Decree-Law 20/2020, of May 29, and the members of the cohabitation unit are required to annually submit a declaration corresponding to personal income tax, in accordance with article 33.1.f) and 2.c) of the aforementioned Royal Decree-Law 20/2020.

2020 Income 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 declaration

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the year (from work, from movable or real estate capital, from economic activities, capital gains and losses, as well as income imputations), They may 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 the tax data is maintained, through the Electronic Headquarters of the Tax Agency, through the Draft/declaration processing service, and the Identification Number must be entered for this purpose. 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 financial year, “General liquidable base subject to assessment".
  • Also, as in past campaigns, the draft or tax data can be accessed through the draft/declaration processing service on 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/declaration processing service, the taxpayer can prepare their personal income tax return with the Renta Web product and proceed to submit it electronically via the Internet, at the Tax Agency's electronic headquarters, by telephone, in the offices of the Tax Agency upon request of an appointment, as well as in the offices enabled by the Autonomous Communities, cities with Statute of Autonomy and Local Entities for confirmation of the draft declaration; If the declaration were to be deposited, the taxpayer may direct the deposit or, failing that, obtain a payment letter at the time of its presentation that will allow him to deposit the resulting amount.
  • As in the previous campaign, it is no longer possible to obtain the declaration on printed paper generated through the Draft/Declaration Processing Service of the State Tax Administration Agency. It can be obtained in a document for entry into the collaborating entity that you must print and go to a financial institution to make the payment.

Web Rent (improvements):

  • In relation to real estate capital returns, as a consequence of the modifications introduced in the tax model corresponding to the previous year, the information made available to the taxpayer is 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 amortization, the main deductible expense when the real estate has been leased during the year. This year Renta Web will show the taxpayer the information completed in the previous year's declaration and will allow them to transfer it to the 2020 declaration, if necessary modify it, and will calculate, without further operations, the amount of the deductible amortization. Annex "D" of the declaration model, in which taxpayers can enter the NIF of the suppliers of certain expenses, as well as their amount, and in this way speed up the processing of the refunds to which they may be entitled and reduce the number of requirements, continues to be voluntary completion.

  • In the section on returns 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 Personal Income Tax record books.

    After the publication on the Tax Agency's website of a type of record book format, with the purpose of assisting the taxpayer in complying with the formal tax registration 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, may transfer the content of the Sales and Income Record Book and the Purchases and Expenses Record Book. to your declaration, facilitating the completion of this section. This is a measure that is part of the set of improvements in taxpayer assistance and that contributes to simplifying the completion of the tax.

Payment

  • If the personal income tax return is to be deposited, the taxpayer can domiciliate the income or enter it by obtaining a complete reference number (NRC) from their banking entity or they can make the payment through a document for the deposit in a collaborating entity that must print and proceed to make said entry.
  • In the case of taxpayers who confirm and submit the draft declaration through the application for mobile devices, the payment of the amount of the resulting tax debt must necessarily be made in two installments, by direct debit of both.

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

    Taxpayers who domiciliate the payment of the first installment may domiciliate the second installment until September 22, 2021 and if they do not domiciliate the first installment, they may domiciliate the second until June 30, 2021.

    In the case of taxpayers who, when splitting the payment, do not wish to domiciliate the second installment with a collaborating entity, they must deposit said installment until November 5, 2021, inclusive, using form 102.

  • An extraordinary installment has been approved for the payment of the tax debt derived from the personal income tax declaration for beneficiaries during the year 2020 of benefits linked to temporary employment regulation files. This installment, which must be requested by the taxpayer, will allow payment of the debt in six installments, due on the 20th of each month, the first being July 20, 2021, without late payment interest accruing during said fractionation nor is it necessary to provide collateral.