General frequently asked questions about personal income tax. Obligation to declare
Taxpayers not required to declare - summary table
Ruler | Earned income | Limits | Other conditions |
---|---|---|---|
1 | Earned income | 22,000 |
|
14,000 |
|
||
|
1,600 |
|
|
|
1,000 | ||
2 |
|
1,000 |
|
|
<500 |
|
Comments on the painting:
Rule 2 and its limits are independent of those contained in rule 1, acting in any case as a corrective criterion for rule 1 for small amounts of income. Consequently, if a taxpayer is not required to declare due to the nature and amount of the income obtained in accordance with the limits and conditions of rule 1, the application of rule 2 will not apply. When, from the application of the limits and conditions of rule 1, the taxpayer is obliged to submit a declaration, rule 2 and its limits must be used to verify whether the exclusion of the obligation to declare applies when dealing with small amounts of income. . Please note that the imputation of income is not listed in rule 2.
If you want to carry out simulations of possible income tax returns, you can do so using Income WEB Open (Simulator).”
The calculations and tests carried out with this program will not allow you to present the Income Tax returns made, since for this it is necessary to use Renta WEB.
Web Rent Simulator
Refund
- From April 1 to June 30, 2020:
By electronically (With reference number, Cl@ve PIN, certificate or DNIe).
- From May 7 to June 30, 2020:
Through telephone assistance , through the so-called "We Call You Plan", upon request for us to call you in order to prepare and present your declaration. You can request that we call you online or by calling 901 22 33 44 or 91 553 00 71, and also at 901 12 12 24.
- From May 13 to June 30, 2020:
Through the in-person campaign to prepare declarations by appointment at the Tax Agency offices or in other Administrations or entities that collaborate in the preparation of declarations.
NOTIFICATION: If the result is to be returned and the refund is waived , the draft can only be confirmed online, by telephone or at the Tax Agency offices.
To pay
With direct debit
- From April 1 to June 25, 2020:
By electronically
- From May 7 to June 25, 2020:
Through telephone assistance , through the "We Call You Plan", requesting that we call you in order to prepare and present your return. You can request it online or by calling 901 22 33 44 or 91 553 00 71, and also by calling 901 12 12 24.
- From May 13 to June 25, 2020:
Through the in-person campaign for preparing declarations by appointment from May 7 to June 29 at the offices of the Tax Agency or in other Administrations or entities that collaborate in the preparation of statements.
Without direct debit
From April 1 to June 30, 2020 :
By electronic means (with reference number, Cl@ve PIN, certificate or electronic DNI):
The taxpayer must obtain the Complete Reference Number (NRC) from the collaborating entity:
Using a recognized electronic certificate issued in accordance with the conditions established by Law 59/2003, of December 19, on Electronic Signature that is admissible by the State Tax Administration Agency according to the regulations current.
Also through the use of the signature system with an access code in a prior registration as a user (Cl@ve PIN) , used by the State Tax Administration Agency to facilitate collaborating entities the telematic identification of those liable for taxes and people who request it when paying their debts.
If you have Reference , in this case it is necessary to first make the deposit in a financial institution and obtain the NRC (Complete Reference Number). The financial institution will charge the amount indicated to your account and then provide you with the NRC, which is a number that proves you have paid the tax.
In person in a collaborating entity
The taxpayer, once his income has been confirmed and presented through Renta WEB, must generate an income document , which will allow him to go to a collaborating entity until June 30 and make the payment.
Taxpayers who are displaced outside Spanish territory can submit their declaration and, where appropriate, make the deposit or request a refund via the Internet at the electronic headquarters of the State Tax Agency. Tax Administration using the reference number, electronic certificate or Cl@ve PIN as means of identification, under the same conditions as other taxpayers.
Citizens not resident in Spanish territory who have a NIF can manage to obtain the FNMT electronic certificate through all Spanish Consular Offices abroad.
In general, the personal income tax return is submitted individually. However, people integrated into a family unit can choose, if they wish, to declare jointly, as long as all its members are taxpayers for this tax.
If the result of the declaration is to be deposited, you can make the deposit in one go or split the amount without interest or surcharge in two installments: 60% at the time of filing the return and the remaining 40%, until November 5, 2020, inclusive. Under no circumstances may complementary self-assessments be divided.
Taxpayers of the Personal Income Tax can choose in their declaration to allocate a percentage of their full tax to collaborate with the economic support of the Catholic Church and/or to other purposes of social interest. That is, they can choose one of the two, both together, or neither. In any case, whatever their decision regarding the tax allocation, the final amount of the tax they pay or the refund to which they are entitled is not modified.
If, once the personal income tax return has been submitted, the taxpayer notices errors or omissions in the declared data, the procedure for modifying the anomalies is different, depending on whether the errors or omissions have caused harm to the taxpayer or to the Public Treasury .
Errors to the detriment of the taxpayer:
Errors or omissions in returns already submitted that have led to a higher income than would have legally corresponded or a lower return than appropriate must be regularized by submitting a request of rectification. This request can be submitted through Renta WEB or by writing to the Delegation or Administration of the Tax Agency corresponding to your tax domicile.
The rectification of your self-assessment may be submitted as long as the Administration has not carried out provisional or final settlement for that reason and that the period of four years has not elapsed (counting from the day following the end of the period for submitting the declarations, or, if the declaration was submitted outside that period, from the day following the presentation).
Errors to the detriment of the public treasury:
Errors or omissions in declarations already submitted that have led to the realization of an income lower than that which would have legally corresponded or the realization of a return greater than that which was appropriate must be regularized by submitting a declaration through Renta WEB. complementary to the one originally presented.
If the result of your declaration is an amount to be returned, you can request a refund of your amount.
There are the following reductions in the tax base:
- By joint taxation
- For attention to situations of dependency and aging
- For rental applications
The personal and family minimum constitutes that part of the income that, because it is used to satisfy the basic personal and family needs of the taxpayer, is not subject to personal income tax.
The personal and family minimum is the result of adding the amounts corresponding to:
- Taxpayer tax-free threshold
- Allowance for descendants
- Tax-free thresholds for ascendants
Minimum for disability of the taxpayer, his ascendants or descendants
As of January 1, 2013, only the following taxpayers will be entitled to apply the deduction for investment in habitual residence for the amounts paid in the period in question:
- Taxpayers who had acquired their habitual residence or paid amounts for its construction prior to January 1, 2013.
- Taxpayers who had paid amounts prior to January 1, 2013 for rehabilitation or expansion works on their habitual residence, provided that the aforementioned works are completed before January 1, 2017.
- Taxpayers who have paid amounts to carry out works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013, as long as the aforementioned works or installations are completed before January 1, 2017. .
In any case, in order to apply the transitional deduction regime, it is required that taxpayers have applied the deduction for said home in 2012 or in previous years, unless they have not been able to apply it yet because the amount invested in it has not exceeded the exempt amount for reinvestment or the effective deduction bases for previous homes.
Capital gains obtained in the transfer of the taxpayer's habitual residence may be exempt , when the total amount obtained from the transfer is reinvested in the acquisition of another habitual residence or in the rehabilitation of that residence. that will have such a character .
The capital gain obtained in the onerous or lucrative transfer of the habitual residence will be exempt, whether it is transferred in exchange for capital or if it is transferred in exchange for an income, temporary or for life.
The exemption also applies to the transfer of bare ownership of the primary residence by its owner over 65 years of age, with the latter reserving the lifetime usufruct on said dwelling.
Capital gains that are revealed during the transfer of assets by taxpayers over 65 years of age are exempt from tax, provided that the total amount obtained from the transfer is used to constitute a life annuity insured in their favor.
In general, the lease of a property constitutes for the lessor a return on real estate capital. However, in certain cases it may be considered an economic activity.
Since January 1, 2015, the deduction for renting the primary residence has been eliminated. However, a transitional regime is established that allows you to continue enjoying this deduction when certain requirements are met.
Without prejudice to the above, some CC.AA. They have established deductions for rental housing.
This is a tax benefit of up to 1,200 euros per year for each child aged under 3 or adopted child that provides the entitlement to the application of a tax-free threshold for descendants and provided that the individual is not self-employed or employed during this time. This deduction will reduce the differential amount, regardless of whether the amount is positive or negative.
Taxpayers with the right to this deduction can request the advance payment of this deduction.
Custody expenses at authorised nurseries or educational centres
The deduction for maternity may be increased by up to an additional 1,000 euros when the taxpayer entitled to this deduction has paid the costs of caring for a child under three years of age.
There are five deductions aimed at reducing taxation for taxpayers with higher family burdens. These deductions for maternity reduce the differential amount, regardless of whether the differential amount is positive or negative.
These deductions are:
- Deduction for each disabled child.
- Deduction for each disabled ascendant.
- Deduction for non legally separated spouse with disabilities.
- Deduction for large family.
- Deduction for legally separated or unmarried parent with two children not entitled to annual maintenance payments
Taxpayers with the right to this deduction can request the advance payment of this deduction.