Catalonia has decided to give a little relief to people who have been in an Erte due to the coronavirus pandemic with the one for the Income Campaign. A measure that, according to sources from the Generalitat, will mean a reduction in collection of 16.3 million euros, but that can benefit 250,000 people.
According to the , the deduction will be the amount resulting from subtracting the full state fee from the full regional quota, provided that this difference is positive. The objective is, says the agency, “to protect workers with more job insecurity than in 2020 who have been affected by an Erte, have been unemployed or have chained several contracts” and eliminate differences with the rest of the citizens who, with the same level of income, they can benefit from not being affected by a higher retention.
In this sense, it is important to remember that all taxpayers who have had two or more payers in 2020 and who, after the second, have received more than 1,500 euros, must submit the Income Tax return when they exceed annual income of more than 14,000 euros. This is the case of the , since the State is considered the second payer.
What requirements must be met for the deduction?
Catalonia has drawn up a series of requirements that people who intend to take advantage of this deduction must meet:
-They must receive an amount between 14,000 and 22,000 euros and be obliged to declare for having two or more payers.
-Not being a beneficiary of a passive benefit (pensioners) with the possibility of benefiting from a special withholding procedure.
-You cannot receive capital gains or full income from movable capital for a value greater than 1,600 euros.
– Imputed real estate income, full returns from Treasury Bills not subject to withholding, subsidies for the purchase of subsidized housing or appraised price housing and other capital gains derived from public aid for an amount greater than 1,000 euros cannot be received.
-Movable capital income, other than those of the Treasury Bills, not subject to withholding, income from real estate capital, income from economic activities or capital gains not subject to withholding, may not be received.
How can I figure it out?
The first thing to keep in mind is that it must be the taxpayer himself who is in charge of registering this deduction in the declaration. The one that “does not appear automatically applied in the draft” and that, therefore, “it must be the taxpayer himself who has to apply the deduction so that it has an effect on the global calculation of the return.”
Thus, the taxpayer will have to look at two boxes: 546 of the full regional quota and 545 of the full state quota. You have to subtract the amount from 545 to 546 and check if the result: if it is negative, nothing can be deducted, but if it is positive, you must collect that figure.
This amount is the deduction itself and will have to be marked in box 0824, which will be picked up by the application after this calculation, which must be done manually. Follow the rest of the processes recommended by the Tax Agency to make the draft, add the rest of the deductions that may be applied and consult the result of the declaration, which must record the change that you added with the deduction for double payer included.
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