The 2021 personal income tax return: general features

Declaration template

In this year, as in previous years, a single declaration model has been approved (Model D-100) that must be used by all taxpayers required to declare for the IRPF .

For these purposes, the draft declaration of IRPF duly confirmed by the taxpayer will be considered as declaration of IRPF .

Declarations made through the assistance services provided at the offices of the Tax Agency or those authorised for this purpose by the Autonomous Communities, Cities with Statute of Autonomy and local entities for the provision of said service and whose presentation is made at the aforementioned offices through the Tax Agency intranet will be valid.

Information and identification of the taxpayer's current habitual residence

The identification of the taxpayer's tax domicile introduced in 2019 is maintained, which offers the information of the last tax domicile available in the database of the State Tax Administration Agency separately from the rest of the declaration and before the download of the tax data so that the taxpayer can ratify it and, if necessary, modify it.

However, in this exercise, personal income tax payers who are registered in the census of entrepreneurs, professionals or withholding agents, if they wish to modify their tax domicile, must do so through the corresponding census declaration .

Tax allocation to the Catholic Church

The Eighteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of the 29th), establishes that, effective as of January 1, 2007 and indefinitely, the State will allocate 0.7% of the full amount of the IRPF corresponding to taxpayers who expressly state their will in that regard to the support of the Catholic Church.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full regional quota, boxes [0545] and [0546] , respectively, of the declaration.

Consequently, in the IRPF declaration for the 2021 fiscal year, taxpayers will be able to allocate 0.7% of their full share to the financial support of the Catholic Church, marking with an "X" the box [105] of the declaration.

Allocation of amounts to activities of general interest considered to be of social interest

In accordance with the provisions of the One Hundred and Third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31), the State will allocate 0.7 percent of the full quota of IRPF for the year 2021 to subsidize activities of general interest considered to be of social interest, corresponding to taxpayers who expressly express their will in this regard.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full autonomous quota, boxes [0545] and [0546] , respectively, of the declaration form.

Consequently, in the IRPF declaration for the 2021 fiscal year, taxpayers may allocate 0.7% of their full quota to activities of general interest considered to be of social interest by marking with an "X" the box [106] of the declaration.

According to article 2 of Royal Decree-Law 7/2013, of June 28, on urgent measures of a tax, budgetary nature and for the promotion of research, development and innovation ( BOE of the 29th), the following are axes of activities of general interest considered to be of social interest, and as such will be taken into account in determining the regulatory bases for aid financed with the fixed percentage of the income from IRPF for other purposes of general interest considered to be of social interest:

1. Care for people with comprehensive social and health care needs.
2. Attention to people with educational or job placement needs.
3. Promoting citizen security and preventing crime.
4. The environmental protection.
5. Development cooperation.

Within the framework of the axes set out in the previous section, and in execution of the provisions of article II of the Agreement between the Spanish State and the Holy See on economic matters, dated January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of the income from IRPF for other purposes of social interest will be allocated to activities of general interest that, in accordance with articles 3.2 and 6.1 of Law 45/2015, of October 14, on Volunteering, are considered to be of social interest. This percentage will be set annually in the General State Budget Law.

For 2021, the aforementioned One Hundred and Third Additional Provision of Law 11/2020, of December 30, on the General State Budget for the year 2021 ( BOE of 31) establishes that the total amount assigned in the budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77.72% to the Ministry of Social Rights and Agenda 2030, 19.43% to the Ministry of Foreign Affairs, European Union and Cooperation and 2.85% to the Ministry for the Ecological Transition and the Demographic Challenge. These percentages will be applied to the final settlement made in the 2021 financial year.