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Practical Income Manual 2021.

Tax Management

2021 Income Campaign: Deadlines, draft and self-assessment


From April 6 to June 30, 2022.

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

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 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 in box [0505] of the personal income tax declaration corresponding to the 2020 financial year, “General taxable base subject to tax”, unless it is a taxpayer who did not file the immediately previous year, in which case an international account code must be provided Spanish bank (IBAN) in which it appears as the owner as of December 31, 2021.

  • 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 , 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 personal income tax return with the Renta Web product and proceed to submit it electronically through the Internet, at the electronic headquarters. from the Tax Agency, 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 Rental and Model:

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

  • In the section on returns from economic activities in direct estimation, as in fiscal year 2020, taxpayers can transfer the data recorded in the IRPF record books in aggregate form, to the corresponding boxes of this section of the model, informing the taxpayer of its conservation. This transfer is subject to the technical format of the books being the format of record books published by the State Tax Administration Agency in its electronic headquarters.

  • Furthermore, in order to advance taxpayer assistance, the way of recording in the personal income tax return the subsidies and public aid that can be allocated in quarters is improved, in the tax period in which they are obtained and in the following 3 . 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 access to home ownership for the first time, public aid to property owners members 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 l) of the Personal Income Tax Law , respectively , which are charged in quarters, Renta Web will report the amounts pending to be charged in the next tax periods. In this way, in subsequent years the taxpayer will be informed in their tax data of the profits pending to be imputed.

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

  • Finally, it should be noted that the entry and return document of the personal income tax model has been modified to allow recording, in the case of returns with results to be returned, the number of a bank account from a country or territory that does not belong to the Single Zone. of Payments in Euros (SEPA).


  • If the personal income tax return is to be deposited, the taxpayer can, simultaneously with the presentation of the return, domiciliate the deposit, make the immediate electronic payment, after obtaining the complete reference number (NRC), or obtain a document of income that allows you to make the payment at a collaborating entity .

  • Payment split: Taxpayers may split, without interest or any surcharge, the amount of the tax debt resulting from their Personal Income Tax declaration, 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 7, 2022, inclusive.

    Taxpayers who domiciliate the payment of the first installment may domiciliate the second installment until September 22, 2022 and if they do not domiciliate the first installment, they may domiciliate the second until June 30, 2022.

    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 7, 2022, inclusive, using form 102.