General FAQs on Personal Income Tax. Obligation to declare

Taxpayers not required to declare - summary table

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 low-value income. Consequently, if a taxpayer is not required to file a tax return due to the nature and amount of income obtained in accordance with the limits and conditions of Rule 1, Rule 2 will not apply. When, following the application of the limits and conditions of rule 1, the taxpayer is obliged to file a return, rule 2 and its limits must be consulted to verify whether the exclusion from the obligation to file applies when dealing with low-value income. Please note that the imputation of income is not listed in rule 2.

If you want to simulate possible Income Tax returns, you can do so using Renta WEB Open (Simulator).”

The calculations and tests performed with this program will not allow you to submit the Income Tax returns made, since to do so it is necessary to use Renta WEB.

Web Income 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 submit your declaration. You can request a call online or by calling 901 22 33 44 or 91 553 00 71, or also by calling 901 12 12 24.

• From May 13 to June 30, 2020:

  Through the in-person campaign for preparing tax returns by appointment at the offices of the Tax Agency or at other Administrations or entities that collaborate in the preparation of tax returns.

NOTIFICATION: If the result is to be returned and the return is waived , the draft can only be confirmed online, by telephone or at the offices of the Tax Agency.

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 submit your declaration. 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 tax returns by appointment from May 7 to June 29 at the offices of the Tax Agency or at other Administrations or entities that collaborate in the preparation of tax returns.

Without direct debit

From April 1 to June 30, 2020 :

By electronic means (with reference number, Cl@ve PIN, certificate or electronic ID):

The taxpayer must obtain the Full 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 Signatures, which is admissible by the State Tax Administration Agency according to current regulations.　

Also through the use of the signature system with access code in a previous registration as a user (Cl@ve PIN) , used by the State Tax Administration Agency to facilitate the electronic identification of those taxpayers and persons who request it on the occasion of the payment of their debts by collaborating entities.

If you have Reference , in this case it is necessary to first make the payment to a financial institution and obtain the NRC (Full 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 at a collaborating entity

Once the taxpayer has confirmed and submitted his/her income tax return through Renta WEB, he/she must generate an income document , which will allow him/her to go to a collaborating entity until June 30 and make the payment.

Taxpayers who are outside of Spanish territory can file their tax return and, where applicable, make the payment or request a refund via the Internet at the Electronic Office of the State Tax Administration Agency using the reference number, electronic certificate or Cl@ve PIN as identification means, under the same conditions as other taxpayers.

Non-resident citizens in Spanish territory who have a NIF can obtain the electronic certificate from the FNMT through all Spanish Consular Offices abroad.

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 members are taxpayers for this tax.

If the result of the declaration is to be paid, you can make the payment in one go or split the amount without interest or surcharge into two installments: 60% at the time of filing the return and the remaining 40% until November 5, 2020, inclusive. In no case may supplementary self-assessments be split.

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/or other purposes of social interest. That is, they can choose one of the two, both together, or neither. 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.

If, after filing the income tax return, the taxpayer notices errors or omissions in the data declared, the channel for modifying 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:

Errors or omissions in declarations already submitted that have resulted in a higher payment than legally required or a lower refund than appropriate must be rectified by submitting a request for rectification. This request can be submitted through Renta WEB or by writing to the Tax Agency Delegation or Administration corresponding to your tax domicile.

The rectification of your self-assessment may be submitted 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 submitting declarations, or, if the declaration was submitted outside that period, from the day following submission).

Errors to the detriment of the public treasury:

Errors or omissions in declarations already submitted that have led to a lower payment than legally required or a higher refund than appropriate must be regularized by submitting a supplementary declaration to the one originally submitted through Renta WEB.

If the result of your declaration is an amount to be refunded, you can request a refund of your amount.

The following reductions in the tax base exist:

• By joint taxation
• For attention to situations of dependency and aging
• By 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 ancestors or descendants

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 its construction prior to January 1, 2013.
2. Taxpayers who have paid amounts prior to January 1, 2013 for renovation or extension work on their 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 must have applied the deduction for said dwelling 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 dwellings.

Capital gains obtained from 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 one that will have such character .

Capital gains obtained from the onerous or lucrative transfer of a habitual residence will be exempt, whether it is transferred in exchange for capital or in exchange for temporary or lifelong income.

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 arising from 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 create an insured life annuity in their favor.

In general, the leasing of a property constitutes a return on real estate capital for the lessor. However, in certain cases it may be considered an economic activity.

As of January 1, 2015, the deduction for renting a habitual residence is eliminated. However, a transitional regime has been established that allows this deduction to continue to be enjoyed when certain requirements are met.

Without prejudice to the foregoing, some autonomous communities have established deductions for housing rental.

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.