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Practical manual for Income Tax 2021.

Introduction

Regulations: Art. 59 and third transitional provision Regulation IRPF . See also article 122.2, second paragraph, of Law 58/2003, of December 17, General Tax Law. 

When in the year 2021 any of the requirements to consolidate the right to the deductions already made have been breached and, consequently, the right to them is lost, in whole or in part, the taxpayer will be obliged to add to the state net quota and the autonomous net quota accrued in the year 2021, the amounts unduly deducted, plus the corresponding late payment interest.

The amounts by which the net contributions, both state and regional, should be increased must be determined in accordance with the following details:

  • General deductions from the quota corresponding to years prior to 1997:

    The amount of any undue deductions, regardless of their nature or concept, plus late payment interest, shall be applied in full to increase the state's net share.

  • General deductions from the quota corresponding to the years 1997 to 2001:

    The amount of undue deductions, whatever their nature or concept, plus late payment interest will be applied 85% to increase the state net quota and 15% to increase the regional net quota.

  • Deduction for investment in primary residence from 2002 to 2020.

    The amount of the state portion of the undue deduction plus late payment interest will be applied to increase the state net quota and the amount of the regional portion plus the corresponding late payment interest will be applied to increase the regional net quota.

    The amount of the state section and the amount of the regional section will be those applied in the declarations corresponding to the years 2002 to 2020 that must be regularized. For example:

    For the 2008 fiscal year , if the right to the deduction for investment in habitual housing made in the declaration for that fiscal year 2008 is lost, the amount of the state section will be the one entered in box [0700] and that of the autonomous section in box [0701] , of the declaration for the aforementioned fiscal year.

    For the 2009 financial year , if the regularization affects the aforementioned financial year, the determination of the autonomous section of the deduction for investment in habitual housing must be carried out considering a 50% transfer, as well as the exercise of regulatory powers carried out by the respective Autonomous Community. The national section, for its part, will be determined by the difference between the total amount of the deduction for investment in habitual residence applied and the regional section of the same.

    Please note that, in the aforementioned year, although it was settled taking as a reference a 33% transfer and the regulations in force as of December 31, 2009, the income transferred to the Autonomous Communities is 50%, so the amount corresponding to the state section and the autonomous section of the deduction for investment in habitual residence corresponding to the year 2009 can be determined as follows:

    1. Taxpayers resident in 2009 in the Autonomous Community of Catalonia or the Autonomous Community of the Balearic Islands:

      - State section is the result of adding the amounts reflected in boxes [0700] and [0701] of the declaration for that year and subtracting from it the amount recorded in box [0772] of the declaration. That is ( [0700] + [0701] − [0772] ).

      - Regional section , is the amount entered in box [0772] of the declaration for that year.

    2. Taxpayers resident in 2009 in the remaining Autonomous Communities:

      The state section and the regional section are the same and their amount coincides for each of them with that reflected in box [0772] of the declaration for that year.

    3. For the years 2010, 2011 and 2012 the amount of the state section will be the one recorded in box [0700] and that of the autonomous section in box [0 701 ] , of the declaration for the corresponding year.

      For the 2013 fiscal year the amount of the state section will be the one recorded in box [0470] and that of the autonomous section in box [0471] , of the declaration for the aforementioned fiscal year.

      For the 2014 fiscal year the amount of the state section will be the one recorded in box [0547] and that of the autonomous section in box [0548] , of the declaration for the aforementioned fiscal year.

      For the 2015 fiscal year the amount of the state section will be the one recorded in box [0492] and that of the autonomous section in box [0493] , of the declaration for the aforementioned fiscal year.

      For the 2016 fiscal year the amount of the state section will be the one recorded in box [0501] and that of the autonomous section in box [5002] , of the declaration for the aforementioned fiscal year.

      For the 2017 fiscal year the amount of the state section will be the one recorded in box [0516] and that of the autonomous section in box [0517] , of the declaration for the aforementioned fiscal year.

      For the years 2018, 2019 and 2020 the amount of the state section will be the one recorded in box [0547] and that of the autonomous section in box [0548] , of the declaration for the aforementioned year.

  • Remaining general deductions from the tax rate for the years 2002 to 2008:

    The amount of the undue deductions plus late payment interest will be applied 67% to increasing the state net quota and 33% to increasing the regional net quota.

  • Remaining general deductions from the quota for the years 2009 to 2020:

    The total amount resulting from adding the state part and the regional part of the deductions recorded in the declarations for the years 2009 to 2020, which, where applicable, due to the loss of the right to them, must be regularized in the year 2021, plus late payment interest, will be applied 50% to increase the state net share and 50% to increase the regional net share.

  • Regional deductions from the quota for the years 1998 to 2020:

    The amount of undue regional deductions plus late payment interest will be applied in full to increase the regional net tax rate.

Important: Deductions incorrectly or improperly made in the year in which they were applied must be regularised by submitting the corresponding self-assessment supplementary to the one originally submitted in said year, without this regularisation procedure being applicable.