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Practical manual for Income Tax 2019.

Tax Management

Obligation to report

The obligation to declare for personal income tax is modified, raising the lower threshold of the obligation to declare established for recipients of income from work in article 96 of the Law of Personal Income Tax

For this purpose, in the 2019 financial year, the limit excluding the obligation to declare provided for in article 96.3 of the Personal Income Tax Law for taxpayers who receive full income from work is set at 14,000 euros in the following cases:

    • When they come from more than one payer, except for the exceptions indicated in the aforementioned article 96.3 of the Personal Income Tax Law.
    • When they receive spousal pensions or non-exempt alimony annuities.
    • When the payer of the employment income is not required to withhold.
    • When full employment income is received and is subject to a fixed withholding rate.

For the remaining taxpayers who earn income from work, the limit for declaring the receipt of this income remains at 22,000 euros per year.

2019 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 1st to June 30th, 2020

If payment is made by direct debit, the confirmation period ends on June 25, 2020.

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 Office of the Tax Agency, by means of the Draft/declaration Processing Service, having to record for this 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 of box 505 of the personal income tax return corresponding to the 2018 fiscal year, “General taxable base subject to tax”.
  • Also, as in previous campaigns, the draft or tax data can be accessed through the Draft/Declaration Processing Service of the Tax Agency's Internet portal at https://sede.agenciatributaria.gob.es , using recognized electronic certificates and the Cl@ve PIN system and through the application for mobile devices that was launched in the previous campaign.

Presentation of personal income tax returns 2019

  • Through the Draft/Return Processing Service, the taxpayer can prepare their personal income tax return using the Renta Web product and 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 return; 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 and its corresponding payment or refund documents in printed form generated through the Draft/Declaration Processing Service of the State Tax Administration Agency.

Payment

  • In tax returns with a result to be paid in which direct debit is not chosen as a payment method, the taxpayer can obtain the Complete Reference Number (NRC) of the collaborating entity in its offices or through electronic banking services or can make the payment through the electronic office of the State Tax Administration Agency using a recognized electronic certificate or the Cl@ve PIN system. In this case, the taxpayer may also make the payment through a document for deposit in a collaborating entity, which must be printed and which will allow him to go in person to the financial entity to make the payment.
  • In the case of taxpayers who confirm and submit the draft declaration through the mobile application, payment of the resulting tax debt must necessarily be made in two installments, by direct debit of both.
  • Payment splitting: Taxpayers who have domiciled the payment of the first installment may domicile the second installment until September 22, 2020 and if they do not domicile the first, they may domicile the second until June 30, 2020. 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 5, 2020, inclusive, using form 102.