The Income Tax Declaration campaign will begin next April 1 and will last for three months, until June 30. The draft for presentation this year will bring a series of changes in different sections.
Firstly, the identification of the current tax address will be offered separately from the rest of it so that, before downloading the tax data, the taxpayer ratifies or changes his or her tax address. The rest of the changes mainly affect the chapters on returns on real estate capital and returns on economic activities.
Real estate income in a single section
All the information regarding the properties owned by the taxpayer – as owner or usufructuary – has been grouped in a single section to improve the process of generating tax data.
With respect to each property of which the taxpayer is the owner, the uses that said property has had during the year will be indicated. In this way, income is not generated from the habitual residence, the residence of the ex-spouse and minor children, or when the person is involved in an economic activity. The imputed income will also be calculated when the property is available to its owner as a second home. To do this, it will be mandatory to include the cadastral value of the properties and whether it has been reviewed.
Likewise, the number of days that the property has been available to the taxpayer during the year must be declared. The days that the property has been at the disposal of the taxpayer and for other uses must also be specified, as well as the percentage of the property that the declarant has enjoyed. In the case of the habitual residence, the number of days it has been for the taxpayer will be requested and, in the case of separation or divorce, the days it has been for the children or the ex-spouse.
The section concludes with data referring to urban properties used for economic activities or business leasing.
Income from economic activities
In the section on income from economic activities there will be a more detailed breakdown of deductible income and expenses than in previous years. This is related to Order HAC/773/2019 that regulates the keeping of personal income tax record books. However, this order came into force on January 1 and applies to the registry entries corresponding to the year 2020 and following.
Therefore, in the 2019 Income Tax return, the breakdown of concepts in the record books may be less detailed than that of the income model. However, in the declaration for the 2020 financial year (made in 2021) and following, there will be a convergence between the breakdown of income and expenses of the personal income tax declaration and the aforementioned Record Books. The objective of the Tax Agency is to simplify the transfer of income and expenses from the Record Books to the Personal Income Tax declaration in a more automatic and simple way.
Annex to record the NIF of suppliers
In addition to all of the above, an Annex D has been created, for voluntary completion, in which taxpayers will be able to fill out the NIF of the suppliers of certain expenses, as well as their amount. With this, the Tax Agency seeks to speed up the processing of returns and reduce the number of requirements it makes to verify the veracity of the data.
To resolve any questions regarding the 2019 income tax return, whose submission period opens on April 1, you can contact us at our offices at C/Constitución 24 in Cieza (tel. 968 45 46 24) or through the Contact Form.
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