Other IRPF queries

Taxpayers who have changed their tax domicile must notify the Tax Agency using Form 030.

The modification can also be made using the reference number provided by the Tax Agency, by entering your declaration either via Renta WEB or PADRE, checking the address change box.

You can also access both services using the Cl@ve PIN access code.

If you have a certificate or electronic ID or Cl@ve PIN, you can make this same communication by clicking on the blue "More Procedures" icon, in the "Check and modify tax address" option in the "Tax address consultation (My census data)" tab.

To determine whether descendants or ascendants who live with the taxpayer are entitled to apply the corresponding family minimum, it is required that they do not have annual income, excluding exempt income, exceeding 8,000 euros.

For these purposes, the concept of income is constituted by the algebraic sum of net income (from work, movable and immovable capital, and economic activities), income imputations and capital gains and losses computed in the year, without applying the integration and compensation rules. Now, the income must be computed at its net amount , that is, once the expenses have been deducted (including the new deductible expense of €2,000 in article 19.2 f of the Personal Income Tax Law under the concept of "Other expenses") but without applying the corresponding reductions, except in the case of income from work, in which the reduction provided for in article 18 of the Personal Income Tax Law may be taken into account when applied prior to the deduction of expenses.

Therefore, to determine the amount of 8,000 euros, the net income should not be taken into consideration but rather the total or gross income received.

Example: A taxpayer's ascendant receives a pension of only 9,600 euros. Does this entitle him/her to apply the minimum for ascendants?

Answer: Yes , since by reducing the total work income by the amount of the deductible expenses provided for in article 19 of the Personal Income Tax Law, in particular those in section 2.f) "In the concept of other expenses other than the above, 2,000 euros per year", the net income will be a maximum of 7,600 euros.

As a general rule, the personal income tax return is filed individually. However, people in a family unit may choose, if they so wish, to file jointly, provided that all its members are taxpayers for this tax.

For the purposes of personal income tax, there are two types of family unit:

1. In case of marriage:

   A family unit is made up of spouses who are not legally separated and, if applicable:

   1. children under legal age, except for those who live independently with their parents' consent.

   2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.

   Remember: the age of majority is reached upon reaching the age of 18.

2. In the absence of marriage or in cases of legal separation:

   A family unit is made up of the father or mother and all the children who live with one or the other and meet the requirements indicated for the previous modality.

   From the legal regulation of the modalities of family unity, the following conclusions can be drawn:

   • Any other family grouping, other than those mentioned above, does not constitute a family unit for personal income tax purposes.

   • No one may be part of two family units at the same time.

   • The determination of the members of the family unit will be made based on the situation existing on December 31 of each year. Therefore, if a child turns 18 during the year, he or she will no longer be part of the household for that tax period. Any member who dies during the tax period will also not be part of the family unit.

   In de facto couples only one of its members (father or mother) can form a family unit with the children who meet the requirements mentioned above and, consequently, opt for joint taxation. The other member of the couple must declare individually. The same criteria applies in cases of separation or divorce with shared custody.

Once the option to pay taxes individually or jointly has been exercised, it is not possible to modify it by submitting new returns, unless these are submitted within the voluntary period for submitting returns; Once this period has ended, the tax option for that tax period cannot be changed. Joint taxation applies to all members of the family unit; If any member of the family unit files an individual return, the remaining members must use the same tax regime.

Reductions for joint taxation:

1. In joint declarations of family units made up of both spouses , not legally separated, and their children , if any, a reduction of the tax base of 3,400 euros per year will be applied.

2. In joint declarations of family units consisting of the father or mother and all the children who live with one or the other a reduction of the tax base of 2,150 euros per year will be applied. This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

IMPORTANT: The limits on the obligation to file are the same for individual and joint taxation. Therefore, if joint taxation is chosen, all income of the members of the family unit must be included in the declaration, regardless of whether or not they are individually required to file a declaration.

The following are entitled to a minimum of per descendant (amount that is not taxed), regardless of whether it is an individual or joint declaration:

• Descendants under 25 years of age as of December 31, 2015, who live with the taxpayer, who have not had income exceeding 8,000 euros (not including exempt income) and who do not independently file an income tax return with income exceeding 1,800 euros.

• Descendants over 25 years of age as of December 31, 2015 with a disability level equal to or greater than 33%, who live with the taxpayer, who have not had income exceeding 8,000 euros (not including exempt income) and who do not independently file an income tax return with income exceeding 1,800 euros.

  As of January 1, 2015, economic dependency is considered cohabitation, unless annual maintenance payments are made to said children.

Regarding joint taxation the following must be taken into account:

• If the descendants are under 18 years of age (or if they are older they are part of the family unit due to being legally incapacitated or having extended or rehabilitated parental authority), their income must be included in the corresponding section of the declaration. If joint taxation is chosen, in addition to the reduction for descendants, the reduction for joint taxation will apply.

• If the descendants are over 18 but under 25 and have income of less than 8,000 euros, this income does not have to be included in the tax return of the parents or ascendants. These children are entitled to a reduction for descendants, but as they are not part of the family unit, they do not generate a reduction for joint taxation.

• If there are children under 18 years of age and children over 18 but under 25, it is possible to file a joint return (parents and children under 18), in which the reduction for descendants is applied for those over 18 and under 25 years of age (provided they meet the requirements indicated).

Yes it is possible .

A regulatory change has been made which comes into force on 1 January 2015, and is therefore applicable to the 2015 Income Tax Return, amending Article 85 of the Personal Income Tax Law which regulates the imputation of real estate income.

• Under the previous wording, the cadastral value of a property was considered to have been revised when the values set in the collective cadastral valuation procedure came into force after 1 January 1994.
• Under the current wording, the cadastral value of a property was considered to have been revised when the values set in the collective cadastral valuation procedure came into force in the tax period or in the 10 previous tax periods . That is, for the 2015 income tax, the "revised cadastral value" is considered only if it has been revised after January 1, 2005 and not since January 1, 1994.

The effects on the income tax return are the following :

If the cadastral value, in accordance with the above, is considered "REVISED", 1.1% will be applied for the purposes of calculating the imputation of real estate income to be recorded in the declaration.

If the cadastral value, in accordance with the above, is considered "NOT REVISED", 2% will be applied for the purposes of calculating the imputation of real estate income to be recorded in the declaration.

Consequently, for properties whose cadastral value was revised between January 1, 1994 and December 31, 2004, a 2% rate of imputation of real estate income must be applied instead of 1.1%.

With effect from 1 January 2013, the deduction for investment in primary residence provided for in section 1 of article 68 of the Tax Law and a transitional regime is established that allows taxpayers who have acquired their primary residence before that date or paid amounts before that date for the construction, extension, rehabilitation or execution of works for reasons of disability in their primary residence and have been enjoying this tax benefit to continue practicing the deduction under the same conditions as before.

For such taxpayers, the amount of the deduction for investment in primary residence will be broken down into two sections: one state-wide and one regional-wide.

Transitory rules:

As of January 1, 2013, only the following taxpayers will be entitled to apply the deduction for investment in primary residence for amounts paid in the period in question:

1. Taxpayers who had acquired their habitual residence or paid amounts for the construction of the same prior to January 1, 2013 .

2. Taxpayers who have paid amounts prior to January 1, 2013 for works of rehabilitation or extension of the habitual residence, provided that the aforementioned works are completed before January 1, 2017 .

3. Taxpayers who have paid amounts for the execution of works and installations to adapt the habitual residence of people with disabilities prior to January 1, 2013 , provided that the aforementioned works or installations are completed before January 1, 2017 .

In any case, in order to apply the transitional deduction regime taxpayers are required to 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 of previous homes.

Regarding the deduction for contributions to housing accounts : This does not apply to the benefits granted by the transitional regime to taxpayers who, prior to 1 January 2013, had deposited amounts in housing accounts intended for the first acquisition or renovation of their habitual residence. Consequently, these taxpayers will not be able to apply any deduction for the contributions they make to their housing accounts from January 1, 2013 .

eliminated, and a transitional regime is established that allows taxpayers who continue to enjoy this deduction in accordance with the regulations contained in the Personal Income Tax Law, in its version in force on December 31, 2014, are:

• They had a lease agreement prior to January 1, 2015;

• That, in relation to said contract, they had paid amounts prior to said date for the rent of their habitual residence;

• And that had been deducted for the rent of said property in previous years.

The amount of the deduction under this transitional regime consists of 10.05% of the amounts paid in the tax period for the rent of your habitual residence, provided that your taxable base is less than 24,107.20 euros per year.

The maximum base for this deduction is:

1. 9,040 euros per year, when the taxable base is equal to or less than 17,707.20 euros per year.

2. 9,040 - [1.4125 x (BI - 17,707.20)], when the taxable base is between 17,707.20 and 24,107.20 euros per year.

Taxpayers whose taxable base, in the terms discussed above, is equal to or greater than 24,107.20 euros per year, in individual taxation or joint taxation, will not be able to apply this deduction.

They may also deduct the deduction for renting a habitual residence that, where applicable, each Autonomous Community has approved for the 2015 financial year.

The payment in kind of the habitual residence constitutes a substitute measure for foreclosure that can be requested by certain debtors of loan or credit contracts secured by a real estate mortgage. 

In these cases, once the debtor has requested payment in kind, the entity will be obliged to accept the delivery of the mortgaged property by the debtor to the entity itself or to a third party designated by it, thus definitively cancelling the debt. The payment in kind will mean the total cancellation of the debt guaranteed by a mortgage and of the personal liabilities of the debtor and third parties towards the entity due to the same debt.

In the case of payment in kind, the capital gain or loss will be the difference between the acquisition value of the asset being transferred, the debtor's habitual residence, and the transfer value thereof, determined in the present case by the value of the debt that is extinguished in exchange.

In Income Tax, the capital gain that may be generated by debtors of loan or credit contracts secured by a real estate mortgage who are at the exclusion threshold, on the occasion of the payment in kind of their habitual residence, is exempt.

This exemption has undergone some regulatory changes:

• Royal Decree-Law 6/2012 (BOE of 10-3-2012) regulated the exemption (Thirty-sixth Additional Provision of the Personal Income Tax Law) for credits or loans in force on March 11, 2012, only for debtors who were situated within the exclusion threshold , which were those in which a series of circumstances occurred (the family unit lacked income from work or economic activities and other assets with which to pay the debt, the mortgage payment was greater than 60 percent of their net income, they only owned that home, and the loan had no other guarantees).

• Law 1/2013, of May 14, (BOE of 5-15-2013) expanded the group of debtors of a credit or loan secured by a mortgage on their habitual residence who are considered to be at the exclusion threshold and who, therefore, can enjoy the exemption from the capital gain that may be generated in them on the occasion of the payment in kind of their habitual residence.

• Finally, with effect from 1 January 2014 and previous years not prescribed, by the new regulation of article 33.4. Section d) of the Personal Income Tax Law, added by Law 18/2014 (BOE of 17-10-2014) the capital gain is declared exempt from Personal Income Tax in which the following circumstances occur:

  1. When they are established at the time of the transfer of the debtor's or the debtor-guarantor's main residence.

  2. That the transfer of the property is carried out by means of payment in kind or by judicial or notarial foreclosures.

  3. That its purpose is the cancellation of debts secured by a mortgage on said habitual residence, contracted with credit institutions or any other entity that, in a professional manner, carries out the activity of granting mortgage loans or credits.

  4. In any case it will be necessary that the owner of the habitual residence does not have other assets or rights in sufficient amount to satisfy the entire debt and avoid the alienation of the residence.

In relation to previous years that have not expired, the taxpayer may, if these circumstances have occurred, request the rectification of the self-assessment in which the capital gain was declared.

No, this reduction is no longer applicable as of January 1, 2015.  

This reduction consisted of a 20% on the positive net income previously declared, reduced where appropriate by other applicable reductions, provided that certain requirements were met and employment was maintained or created in fiscal year . It was regulated in Additional Provision 27 of the Personal Income Tax Law, added by Law 26/2009, on the General State Budget for 2010 and modified, with effect from January 1, 2014, by Law 22/2013, on the General State Budget for 2014 (BOE of the 26th).

The emancipation income for young people is regulated by RD 1472/2007, of November 2, modified by RD 366/2009, of March 20 and by RD 1260/2010, of October 8.

Recipients of emancipation income must declare it as capital gain in section “G1. Capital gains and losses not derived from the transfer of assets (to be included in the general tax base) ”, box 265 of the draft/declaration.

As a general rule , unless the Law expressly indicates otherwise, all subsidies or aid received by persons who do not carry out economic activities are considered capital gains, and are therefore subject to and not exempt from Income Tax. Those received by people who carry out economic activities may be considered as income from the activity or capital gain, depending on the destination of the subsidy or aid.

Among the most frequent subsidies or aids , the most notable are those for the acquisition of homes , those of the Efficient Vehicle Incentive Program (PIVE Plan), the aids to compensate school expenses , to make certain improvements in homes (energy efficiency, accessibility, etc.) and to compensate certain expenses related to health protection.

Each of these grants or aids may have a different treatment in the Personal Income Tax, so to check whether or not they must be declared, it is advisable, first of all, to consult the agreement granting the aid, which, if it is exempt, will include this circumstance.

If you do not know or do not have access to the grant agreement, you can consult the tax regime of the aid received at the RENTA Information Service, 901 33 55 33 (Monday to Friday from 9 a.m. to 7 p.m.).

As an example, the PIVE Plan aid is subject to tax , and the amount of public aid received in 2015 must be included in the Capital Gains section of the draft or declaration. The same applies to subsidies for home purchases.  

To modify the draft/declaration, including a non-exempt grant, you can consult the explanatory video.

Taxpayers who are displaced outside of Spanish territory and Spanish civil servants and public employees abroad may submit their declaration and, where appropriate, make the payment or request the refund electronically under the same conditions as other taxpayers.

In the case of returns to be refunded with waiver of the refund or refusals , they can be sent by certified mail, addressed to the Delegation or Administration of the Tax Agency in whose territorial demarcation the last habitual residence in Spain is located.

For more information, see the section on “Frequently Asked Questions about the Declaration” .

It is mandatory to complete the cadastral reference of the properties listed in the declaration, whether it is the habitual residence, properties at the disposal of their owners or leased or under any other title.

Where is the cadastral reference of a property located?

• On the property tax receipt

• Online, by accessing the Electronic Headquarters of the Cadastre at the address "http://www.sedecatastro.gob.es":

  • If you do not have an electronic ID or electronic certificate, access “Consult Cadastral Data. Cadastral reference"
  • If you have an electronic ID or electronic certificate, you can access “My properties”.
  • Calling the Cadastre Hotline (telephone 902 37 36 35 or 91 387 45 50).

Links:

• General Directorate of Cadastre 

• Cadastral Electronic Site 

• Query of cartography, cadastral data and search of cadastral reference 

The Administration has a period of six months, from the end of the deadline for filing returns, or from the date of filing if the return was filed late, to carry out, if applicable, a provisional liquidation in accordance with the provisions of article 101 of Law 58/2003, of December 17, General Tax Law, which confirms or rectifies the amount of the refund requested by the taxpayer.

If the provisional settlement has not been carried out within the aforementioned period of six months, the Administration will proceed to return ex officio the excess of payments on account over the self-assessed fee, without prejudice to the practice of subsequent provisional or definitive settlements that may be appropriate.

After the six-month period has elapsed without the payment of the refund having been ordered for a reason attributable to the Administration, the tax late payment interest will be applied to the amount pending refund from the day following the end of said period and until the date of payment order, without the taxpayer needing to request it.

Taxpayers of the Personal Income Tax can choose in their declaration to allocate a percentage of their total amount to collaborate with the economic support of the Catholic Church and other purposes of social interest. They may also not exercise any option. In any case, whatever your decision regarding tax allocation, the final amount of tax you pay or the refund to which you are entitled will not be modified.

Regulations:

• 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, in accordance with the provisions of Article II of the Agreement with the Holy See, has established indefinitely and with effect from January 1, 2007, that the State will allocate 0.7% of the total amount of personal income tax corresponding to taxpayers who express their will in this regard to the support of the Catholic Church.

• Allocation of amounts for social interest purposes

  In accordance with the provisions of the Fiftieth Additional Provision of Law 36/2014, of December 26, on the General State Budget for 2015 (Official State Gazette of the 30th), for this year the State will allocate 0.7% of the full amount of personal income tax corresponding to taxpayers who expressly state their will in this regard to subsidize activities of social interest.

  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 Personal Income Tax yield for other purposes of general interest considered to be of social interest:

  • Care for people with comprehensive social and health care needs.

  • Attention to people with educational or job placement needs.

  • Promoting citizen security and preventing crime.

  • The environmental protection.

  • 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 3 January 1979, the amounts to be distributed in 2014 and subsequent years, obtained from the allocation of the percentage of the income from the Personal Income Tax for other purposes of social interest will be allocated to activities of general interest which, among those included in article 4 of Law 6/1996, of 15 January, on Volunteering, may be declared by regulation as being of social interest. This percentage will be set annually in the General State Budget Law.

  For 2015, the Fiftieth Additional Provision of Law 36/2014, of December 26, 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: 77.22% to the Ministry of Health, Social Services and Equality, 19.43% to the Ministry of Foreign Affairs and Cooperation and 2.85% to the Ministry of Agriculture, Food and the Environment.

Options for the taxpayer:

• Do not select any option (0.7% of the total amount of personal income tax will be allocated to the General State Budget for general purposes).

• Check one of the two boxes: social purposes or the Catholic Church.

• Check both boxes: Catholic Church and social purposes. In this case, 0.7% will be allocated to each of the options.

For this campaign, the taxpayer will be automatically assigned the option that he/she exercised in his/her declaration for the previous year, without prejudice to any modifications he/she wishes to make; If no option is detected from the previous exercise or if you had selected no option, a message will appear asking you to exercise the option or confirm its absence.

If you need to modify your draft, see the explanatory video “ Renta WEB 2015: Tax Allocation” , in the "Videos" icon on the home page of the Income 2015 portal.

In the case of taxpayers who died during 2015, the tax will be accrued at the time of death and the tax period will be less than a calendar year.

In the event of a deceased member of a family unit, the remaining members may opt for joint taxation but without including the income of the deceased.

The deceased party's tax return should be filed individually.

In the event of a result to be returned, in order to process the return, the following documentation must be provided by the deceased's heirs:

• For amounts less than or equal to €2,000:

  • Death certificate.
  • Complete Family Book.
  • Certificate of Registration of Last Wills.
  • Will (only if it appears in the certificate of last wills).
  • In the event that there are several heirs and you wish the refund amount to be paid to one of them, written and signed authorization with a photocopy of the ID of all of them.
  • Bank certificate of account ownership in the name of the persons who will collect the refund.

• For amounts over €2,000:

  • Death certificate.
  • Family Book.
  • Certificate of Registration of Last Wills.
  • Will or Notarial Deed of Declaration of Heirs.
  • Proof of having declared the amount of the refund .
  • In the event that there are several heirs and the chosen payment method is a transfer, a bank certificate of account ownership in the name of all the heirs or, where appropriate, a Power of Attorney in favor of one or more of them.

Access to the refund request form is located at: Electronic headquarters - All procedures - Taxes and Fees - Others - Refunds to successors of natural persons (General information: Request for payment of refund of heirs).

The Personal Income Tax regulations provide for the possibility of splitting the tax debt by distributing the amount in two payments: The first payment will be 60% of the amount and will be made at the time of filing the declaration, either in cash, by direct debit, or by direct debit. The second payment will be for the remaining 40% and can be made until November 7, 2016, provided that the declaration is submitted within the established period and is not a supplementary declaration. This splitting can be done when completing the declaration, in the payment or refund document itself.

On the other hand, it is possible to request a deferral or payment in instalments for tax debts, in accordance with the provisions of article 65 of Law 58/2003, General Tax Law, and in articles 44 and following of the General Collection Regulations, although both deferral/instalment payment mechanisms are incompatible simultaneously.

The means to request the deferral are:

• Online, at the Electronic Office " https://www.sede.agenciatributaria.gob.es/ ", within the “Highlighted procedures”, in the option “Deferral and fractionation of debts”, using:

  • Cl@ve PIN

  • Electronic certificate or DNI-e

• In person at the offices of the Tax Agency, at the time of filing the declaration.

If, after filing the personal income tax return, the taxpayer notices errors or omissions in the data declared, the channel for rectifying the anomalies is different, depending on whether the errors or omissions have caused harm to the taxpayer or to the Treasury.

• Errors to the detriment of the taxpayer :

  If the taxpayer has improperly declared any exempt income, computed amounts in a higher amount than necessary or forgot to make any reduction or deduction to which he was entitled, he may request a rectification of his self-assessment at the Tax Agency Delegation or Administration corresponding to his tax domicile ## , provided that the Administration has not made a provisional or definitive settlement for that reason and that the four-year period has not elapsed (counting from the day following the end of the deadline for filing declarations, or, if the declaration was filed outside of that period, from the day following its filing).

  It is advisable to clearly state the errors and provide sufficient justification for them.

• Errors to the detriment of the Public Treasury:

  Errors or omissions in declarations already submitted that have resulted in a lower payment than legally due or a higher refund than appropriate must be regularized by submitting a supplementary declaration to the one originally submitted. The PADRE program can be used for this purpose.

Errors or omissions in declarations already submitted that have resulted in lower income or a higher refund than was due must be corrected by submitting a supplementary declaration to the one originally submitted.

Any loss of the right to reductions or exemptions applied in previous declarations must also be regularised by means of a supplementary declaration.

On the contrary, the loss of the right to deductions will be regularized in the declaration corresponding to the current year, applying the corresponding late payment interest.

In the tax data that the Tax Agency makes available to taxpayers, work income is reported separately in the form of arrears, since they must be regularized by filing a supplementary declaration.

To prepare a supplementary declaration, you need to have the declaration for the year to which the income is attributed.

Instructions:

• Use Renta WEB with the data from the corresponding year,

• or download the aid program for the year you are interested in from “Aid Program Downloads.”

• Enter all the data from the declaration/draft submitted on that day and the new imputed income into the program or in Renta WEB.

• Check the appropriate box: 120, 121, 122, 123, 124 and 125 and enter the amount paid on that day or the refund obtained.

• Check the data.

• Deadlines for filing supplementary declarations for the receipt of arrears of work income.

  A supplementary self-assessment must be submitted, among other cases, when, due to justified circumstances not attributable to the taxpayer, income derived from work is received in tax periods other than those in which it was due. These amounts must be attributed to the tax periods in which they were payable, and, where appropriate, the corresponding supplementary self-assessment must be made.

  This supplementary self-assessment, which will not entail any penalty or late payment interest or any surcharge, must be submitted within the period between the date on which the arrears are perceived and the end of the immediately following period for personal income tax declarations.

  Thus, if the arrears are received between January 1 and the start of the period for filing the 2015 Personal Income Tax return ( until April 5, 2016 inclusive) the supplementary self-assessment must be filed in that year before the end of the period for filing returns for the 2015 fiscal year ( until June 30 j 2016 ), unless they are arrears for the fiscal year 2015 , in which case they will be included in the return for that fiscal year.

  If is received after the start of the 2015 Income Tax return filing period ( from 6 April 2016) , the supplementary self-assessment must be submitted within the period between the receipt of the arrears and the end of the 2016 tax return filing period .

  The deadlines for filing supplementary declarations for reasons other than the perception of arrears can be found on page 760 and following of the Personal Income Tax Manual 2015 .