The 2021 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.

However, in this year, personal income tax taxpayers who are registered in the census of businessmen, professionals or withholders, if they wish to modify their tax address, must do so through the corresponding census declaration .

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 2021 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 third Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31), the State 0.7 percent of the full Personal Income Tax quota for the 2021 financial year will be used to subsidize activities of general interest considered to be of social interest, 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 2021 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 2021, the aforementioned one hundred and third Additional Provision of Law 11/2020, of December 30, on General State Budgets for the year 2021 ( BOE of 31) 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 Social Rights and Agenda 2030, 19.43 percent to the Ministry of Foreign Affairs, European Union and Cooperation and 2.85 percent to the Ministry for the Ecological Transition and the Demographic Challenge. These percentages will be applicable to the final settlement carried out in the 2021 fiscal year itself.