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Renta 2021 Practical Handbook

Tax Management

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

Terms

From 6 April to 30 June 2022.

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

Draft declaration

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the fiscal year (from work, movable or real estate capital, economic activities, capital gains and losses, as well as income allocations), may obtain the draft return through the Draft/Return 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 Tax Agency's Electronic Headquarters, by means of the draft/return processing service, by entering the Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiry of their National Identity Document (DNI) and the amount in box [0505] of the Personal Income Tax return for the 2020 tax year, "General net taxable income subject to tax", unless the taxpayer did not file a return the year before, in which case they must provide an international Spanish bank account code (IBAN) in which they are the holder on 31 December 2021.

  • As in previous tax years, it will also be possible to access the draft or tax data through the draft/return processing service on the Tax Agency portal at https://sede.agenciatributaria.gob.es, using recognised 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/return processing service, taxpayers can prepare their IRPF return with the Renta Web product and file it electronically via the Internet, at the Tax Agency's Electronic Headquarters, by telephone, at Tax Agency offices by appointment, as well as at the offices set up by the Autonomous Communities, cities with Statute of Autonomy and Local Bodies to confirm the draft return;if the return is to be filed, the taxpayer may direct debit the payment or, failing that, obtain a letter of payment at the time of filing that will allow them to pay the resulting amount.

  • As in the previous tax year, it is no longer possible to obtain the tax return on paper generated through the draft/return processing service of the State Tax Administration Agency (Agencia Estatal de Administración Tributaria).You can obtain a document for payment at the collaborating entity that you must print out and go to a financial entity to make the payment.

Renta Web and Modelo:

  • In relation to income from real estate capital, a new feature is included so that landlords other than "large landlords" can enter as a deductible expense the amount of the reduction in rent voluntarily agreed from 14 March 2020, corresponding to the monthly payments accrued in the months of January, February and March 2021, in the case of rentals of premises to certain entrepreneurs and provided that the requirements of the regulation are met.As established in Royal Decree-Law 35/2020, of 22 December, on urgent measures to support the tourism, hotel and catering and commerce sector and in tax matters, the lessor must report separately in his tax return the amount of this deductible expense and the tax identification number of the lessee whose rent has been reduced.

  • In the section on income from economic activities in direct estimation, as in the 2020 financial year, taxpayers may transfer the data recorded in the register books of the IRPF in aggregate form, to the corresponding boxes in this section of the form, informing the taxpayer of their conservation.This transfer is subject to the books being technically in the format published by the State Tax Administration Agency on its electronic site.

  • In addition, with the aim of making progress in taxpayer assistance, the way in which public subsidies and aid that can be imputed in quarters in the tax period in which they are obtained and in the following three periods is improved.Thus, in the case of public aid received as compensation for structural defects in the construction of the main residence, aid included in the scope of state plans for first-time home ownership, public aid to owners of Spanish Historical Heritage assets and public aid for the first installation of young farmers, provided for in article 14.2 letters g), i), j) and l) of the Law of IRPF, respectively, which are allocated in quarters, Renta Web will inform of the amounts pending allocation in the next tax periods.In this way, in subsequent years the taxpayer will be informed in his tax data of the unallocated gains.

  • Likewise, the model is adapted to incorporate the regulatory modifications introduced in the reductions in the tax base for contributions to social welfare systems and the three new temporary deductions applicable to the total state tax liability of IRPF for the amounts invested in refurbishment works that contribute to achieving certain improvements in the energy efficiency of dwellings (permanent or rented), and in residential buildings, which are accredited by means of an energy efficiency certificate.

  • Lastly, it should be noted that the document for payment and return of the Personal Income Tax form has been modified to allow the entry, in the case of returns with a refund 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 is payable, the taxpayer can, at the same time as filing the return, make the payment by direct debit, make the immediate electronic payment, after obtaining the complete reference number (NRC), or obtain a payment document that allows the payment to be made at a collaborating entity.

  • Payment in instalments:taxpayers may split, without interest or surcharge, the amount of the tax debt resulting from their tax return IRPF, in two parts:the first, 60% of the amount at the time of submitting the declaration, and the second, the remaining 40%, up to and including 7 November 2022.

    Taxpayers who pay the first instalment by direct debit will be able to pay the second instalment by direct debit until 22 September 2022 and if they do not pay the first instalment by direct debit, they will be able to pay the second instalment by direct debit until 30 June 2022.

    In the case of taxpayers who, when paying by instalments, do not wish to pay the second instalment by direct debit to a collaborating entity, they must make the payment of this instalment up to and including 7 November 2022, using form 102.