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Practical manual for Income Tax 2021.

Tax Management

2021 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 6 to June 30, 2022.

If payment is made by direct debit, the deadline ends on June 27, 2022.

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 Headquarters of the Tax Agency, through 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 in box [0505] of the personal income tax return corresponding to the year 2020, "General taxable base subject to tax", unless the taxpayer did not file a declaration in the immediately preceding year, in which case a Spanish international bank account code (IBAN) must be provided in which the taxpayer appears as the holder as of December 31, 2021.

  • Also, as in past 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.

Presentation of personal income tax returns 2021

  • Through the Draft/Declaration Processing Service, the taxpayer can prepare their IRPF declaration with the Renta Web product and proceed to 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 declaration; 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 and Model Income:

  • In relation to real estate capital gains, a new box is included so that landlords other than “large holders” can record as a deductible expense the amount of the reduction in rental income that they have voluntarily agreed to as of March 14, 2020, corresponding to the monthly payments accrued in the months of January, February and March 2021, when it comes to renting premises to certain business owners and provided that the requirements demanded by the law are met. As established by Royal Decree-Law 35/2020, of December 22, on urgent measures to support the tourism, hospitality and commerce sectors and in tax matters, the landlord must separately report in his declaration the amount of this deductible expense and the tax identification number of the tenant whose rent has been reduced.

  • In the section on income from economic activities in direct estimation, as in the 2020 financial year, taxpayers can transfer the data recorded in the IRPF registration books in an aggregated manner to the corresponding boxes in this section of the model, informing the taxpayer of its retention. This transfer is subject to the fact that technically the format of the books is the format of the registration books published by the State Tax Administration Agency in its electronic headquarters.

  • In addition, in order to advance taxpayer assistance, the way of recording in the personal income tax return the subsidies and public aid that can be imputed in quarters, in the tax period in which they are obtained and in the following 3, has been improved. Thus, in the case of public aid received as compensation for structural defects in the construction of the habitual residence, aid included in the scope of state plans for first-time access to home ownership, public aid to owners of assets that are part of the Spanish Historical Heritage and public aid for the first installation of young farmers, provided for in article 14.2 letters g), i), j) and ) of the Income Tax Law, respectively, which are imputed in quarters, Renta Web will inform of the amounts pending imputation in the next tax periods. In this way, in the following years the taxpayer will be informed in his/her tax data of the profits pending imputation.

  • Likewise, the model is adapted to incorporate the regulatory changes introduced in the reductions in the tax base for contributions to social security systems and the three new temporary deductions applicable to the state full rate of IRPF for the amounts invested in rehabilitation works that contribute to achieving certain improvements in the energy efficiency of homes (habitual or rented), and in residential buildings, which are accredited through an energy efficiency certificate.

  • Finally, it should be noted that the income and refund document of the IRPF model has been modified to allow the recording, in the case of returns with a refundable result, of the number of a bank account in a country or territory that does not belong to the Single Euro Payments Area (SEPA).

Payment

  • If the income tax return results in a payment, the taxpayer can, simultaneously with filing the return, set up a direct debit for the payment, make an immediate electronic payment, after obtaining the full reference number (NRC), or obtain a payment document that allows him to make the payment at a collaborating entity .

  • Payment splitting: Taxpayers may split, without interest or surcharge, the amount of the tax debt resulting from their IRPF declaration into two parts: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 7, 2022, inclusive.

    Taxpayers who pay the first installment by direct debit may pay the second installment by direct debit until September 22, 2022, and if they do not pay the first installment by direct debit, they may pay the second installment by direct debit until June 30, 2022.

    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 7, 2022, inclusive, using form 102.