One more year the time has come to treasure supporting documents and invoices with a view to making the Income Tax return for 2014. What are the novelties this year? From elEconomista.es we review the main points to take into account in this campaign. .
1. Calendar to declare. First of all, it is necessary to forget the changes heard and read in recent months, mostly related to the tax reform, since they correspond to measures in force as of January 2015, not applicable in the current Income Tax declaration of Individuals (IRPF).
In this way, the State Tax Administration Agency (Aeat) will open on April 7 the deadline for telematic presentation of the Income and Wealth Campaign corresponding to the income obtained in the 2014 financial year, according to the Ministerial Order HAP/ 467/2015, of March 13, which approves the declaration models and establishes a single date for the start of the campaign, both for the drafts and for the declarations presented with the Father program and equivalent.
The unification of dates implies, in practice, a noticeable advance in the receipt of returns with the Father and, therefore, an advance in the beginning of returns that correspond to a large number of taxpayers.
The deadline for submission will be until June 25 for returns to be entered in which payment is made by direct debit, and until June 30 in all other cases to be entered and with a result to be returned. The face-to-face campaign, with assistance in offices, will begin on May 11.
2. The computer rules. It is necessary to remember that already last year the preprinted models were eliminated, those that are made by hand and are bought in tobacconists. Therefore, those who have difficulties should go to a professional tax adviser or request an appointment at the Aeat.
3. Who must declare? All taxpayers who are individuals residing in Spain must declare (either confirming a draft or filing a declaration), except those who have exclusively received income from personal work income equal to or less than 22,000 euros per year. If income from more than one payer is received, compensatory pensions or annuities for food, work income subject to a fixed rate of withholding or the payer is not obliged to withhold, the limit will be 11,200 euros.
Also, those who have received income from movable capital and capital gains subject to withholding or payment on account, with the joint limit of 1,600 euros per year. And, finally, those who entered imputed real estate income, yields from treasury bills and subsidies for the purchase of officially protected housing, with a joint limit of 1,000 euros per year.
When accounting for these limits, it is necessary to take into account deductions for contributions to plans, social security mutuals, contributions to protected assets, purchase or rehabilitation, company savings account or international double taxation.
However, taxpayers will also be obliged to declare when the value of their assets and rights -without calculating for these purposes the charges, encumbrances, debts or other personal obligations-, is greater than two million euros, even when the tax quota is not to enter.
4. They do not have to declare. Those who obtain income from work, capital or economic activities, or capital gains that jointly do not exceed 1,000 euros, or those who have only had capital losses of less than 500 euros, will not have to present a declaration in any case.
However, even if they are not required to declare, all taxpayers who are entitled to receive a refund have to confirm the draft or present the declaration to obtain it.
5. Limits to access the draft of the IRPF. Those taxpayers who carry out economic activities (entrepreneurs, professionals, farmers, ranchers, etc.) are obliged to submit a return in the ordinary form and those taxpayers who carry out economic activities cannot use the draft form.
Those who receive income from movable capital not subject to withholding or payment on account or who have had capital gains not subject to withholding or payment on account and any type of subsidy classified as income from economic activities.
Also, taxpayers with imputation of real estate income that come from more than eight properties or recipients of income from real estate capital, in all cases or from income derived from the lease or assignment of property, as well as partners, heirs, community members or participants of entities under the Income Attribution regime that carry out economic activities.
6. Beware of scams. The Tax Agency communicated a few days ago that it has detected a shipment of communications by email in which, impersonating their identity and image and referring to various legislative developments, a link is provided to download a supposed new application (Tape) of the Aeat.
In reality, the file that can be downloaded is malicious software that, depending on the cases detected, encrypts files on the computer and demands payment to release them, or installs a Trojan capable of stealing personal credentials and sensitive information.
As soon as it became aware of these false emails, known as phishing, the Aeat closed all the fraudulent links detected. However, the first measure to combat phishing is to prevent users from suspicious communications that request bank details or encourage them to download files. The Aeat advises to distrust any communication that includes the request for confidential, economic or personal information or includes links that do not refer to its website or to its electronic Headquarters.
It is very convenient for citizens who become aware of a phishing case received by email to send the original email to the Aeat for analysis and follow-up.
7. Ways to identify yourself. This exercise maintains the mechanism to obtain the reference number of the draft declaration or the fiscal data, so that the taxpayer can have them, without waiting for them to be sent by ordinary mail, as well as the possibility of modifying or confirming the draft or Submit the personal income tax return electronically by means of a non-advanced electronic signature, stating the taxpayer’s tax identification number (NIF) and that of the draft.
8. The ’24 hour pin’. In addition, the taxpayer can obtain a draft or fiscal data, through a signature system with an access code in a previous registration as a user, which implies a new identification and authentication system different from the advanced electronic signature to electronically relate to the taxpayer. Aeat.
You can modify or confirm the draft as well as submit the tax return through this system, entering the NIF of the taxpayer or taxpayers and the corresponding access code previously provided by the Aeat.
The 24-hour Pin is an identification system for natural persons valid for 24 hours (until two in the morning of the day after the request), which allows procedures to be carried out at the Aeat electronic office. First you have to register for the service, to then request the PIN through the PIN24H banner in the Obtain PIN icon. The NIF, the validity date of the DNI and the password (4 characters) chosen at that time must be stated.
The taxpayer will receive an SMS with the PIN (3 characters) on the mobile phone provided. The key chosen together with the PIN is the access code that will allow you to carry out the procedures that the Tax Agency enables to carry out over the Internet with this type of access.
If for whatever reason you receive an unsolicited 24hr Pin, someone may be trying to impersonate you. Do not worry, because you are the only one who will be able to enter your name in the electronic Office of the Tax Agency, since it is sent exclusively to the registered mobile number. If the situation repeats itself, you must contact the Aeat to report the anomaly.
You can confirm the draft by entering , renta2014 and clicking the blue Draft icon. Modification of the draft IRPF declaration received may be requested if personal or economic data not included in it has to be added or if there are erroneous or inaccurate data.
The request for modification of the draft declaration will determine the preparation by the Tax Agency of a new draft declaration with its corresponding model 100 confirmation, payment or return document.
The taxpayer may also directly modify the boxes for tax allocation to the Catholic Church and the allocation of amounts for social purposes, as well as the unique identifier of the account to which the refund must be made, if applicable, that is, the International Bank Account Code (IBAN), which appears for this purpose in model 100, confirmation of the draft declaration, deposit or refund document.
9. The RENØ service. This is a service through which the Tax Agency sends an SMS message to the mobile phone number provided by the taxpayer, indicating the reference number of the draft or tax data; This number is the key that will allow, from the first day of the campaign, to obtain the draft or the fiscal data, without having to wait to receive them by mail at the fiscal domicile.
Without leaving the RENØ Application, you can access the draft or the tax data by entering the reference number received. It is necessary to save the reference number received because it will be used to access other services of the Income campaign.
2013 Income tax filers whose box 415 is zero, must also provide the 24 digits of an account they are the holders of. The Aeat will send the reference number by SMS to the mobile phone that has been indicated.
10. Request for an appointment. Those who need help can make an appointment to modify the draft or prepare the Income Tax return at an office of the Tax Agency or other collaborating entities, through the Internet (24 hours) or the telephone service for prior appointment for Income (901 22 33 44, Monday to Friday from 9 a.m. to 7 p.m.).
11. Necessary documentation. When you go to the appointment, it is advisable to go with the Draft declaration and tax data (if you have them), documents necessary to modify the draft or that do not appear in tax data; DNI, contracts, certificates, invoices, supporting documents, receipts, signed authorizations, the IBAN of the bank account; cadastral references of all the properties you own or live in, among many other documents.
Depending on the origin of the income received by the taxpayer, it will be necessary to present the certificate issued…
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