From today until June 27, if you go out to return, or until July 2 if you go out to pay, you can present the income statement for the year 2017.
Although it is a campaign with few tax novelties, in terms of filing procedures, tools based on new technologies have been introduced that facilitate taxpayer efforts, although this does not necessarily mean an advantage, since sometimes Sometimes rushing at the time of confirming the draft or presentation can lead to errors that we can later regret.
An example of this is that, for example, the mobile application, a novelty this year, allows the filing of the declaration from the mobile, but does not allow its modification, which can cause us great economic damage.
Obviously, the data provided by the Treasury must be carefully reviewed, and once you are sure, submit the declaration, since something very important must not be forgotten and that is that any error, regardless of whether it was not included in the draft or it was a mistake when making the declaration at the AEAT offices, it is the responsibility of the taxpayer, being able to impose sanctions in the following four years.
It is above all on the subject of deductions, some of which the draft does not include, that you have to pay attention to the most, since you would be losing money if they are not modified, as well as changes in family circumstances, personal or economic since the Treasury does not have access to said information.
To make or not to declare
Taxpayers who earn more than 22,000 euros per year are obliged to present the declaration. However, it is advisable to calculate the tax since, although companies increasingly adjust the withholdings better, it may be that those applied have been high and there has been only one payer.
In addition, the limit for those taxpayers who have had more than one payer drops to 12,000 euros per year. Finally, the draft usually does not reflect the disability and the degree that it has and that allows deductions to be applied.
Changes in personal circumstances
There are changes in the personal situation that the Treasury does not have to know about, and that nevertheless may have an impact in some way on the result of our statement, such as getting married, divorced or having a child, or a change of address.
For example, in the case of a divorce, the alimony paid to the children is subject to deduction, but it may happen that only the spouse's box is marked and not the children's box.
In the case of marriage, doubts arise as to whether to do it individually or jointly. and although many cases can occur, as a general rule, it is always more interesting to do it separately, unless the other spouse does not receive income or it is very low, less than 3,400 euros.
In the event that the couple has a common home, it must be taken into account that when making the individual declaration, it is possible to take advantage of the deduction for habitual residence if it was acquired before January 1, 2013.
Also in the case of births, to begin with, you can receive the minimum amounts exempt from taxation, which vary depending on age from 65 years, and the number of children and their age.
A frequent mistake, the experts point out, is not applying the deductions for birth or large family, which would mean an amount that varies from 1,200 euros to 2,400 euros. Currently, it can be requested as an advance payment or if you have not received it in this way in the income statement, therefore, it would be an aspect to watch. As a novelty, the family minimums may also be applied to guardians, who have guardianship and custody by judicial decision.
living place
It is the subject of one of the most common errors when making the income statement. It is important to carefully review the real estate section, that the cadastral reference is correct and, above all, its use, and the owners of a second home must take into account that, even if it is not rented or only seasonally, they must allocate income for mere possession.
Both renters and owners have significant tax deductions in a rental home. For the former, if they signed the contract before January 1, 2015, they are entitled to enjoy a deduction of 10.05 percent of the amounts paid as long as their tax base is less than 24,107.20 euros per year. The owner also has deductions, which do not always apply. In addition to community expenses, taxes, which are deductible, interest on the loan, if you still pay it, and the amortization of the property, you can also reduce income by 3 percent of the amortization of furniture, such as, for example, the kitchen furniture.
Lastly, a very common mistake for those who are entitled to the deduction for habitual residence is not including the insurance that obliges entities to hire them and that is linked to a mortgage loan.
dues and unions
The payment of fees in professional associations or union bodies enjoy a deduction in the section of income from work, as do donations to NGOs,
Withholdings and prepayments
Finally, it is advisable to review all withholdings or payments on account that the taxpayer has suffered, that is, that the resulting tax debt be reduced to what has been paid throughout the year.
At Aseryde, our tax experts are at your disposal so that the declaration is as advantageous as possible, with which you can save amounts that are sometimes not insignificant. Ask us!!
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