Although the Income Campaign has already begun in 2022, we must never forget that the tax period that is levied is that of the year 2021, so it is key to take into account what the taxpayer’s situation was in that year and more if it went through stages of special influence in the declaration.
One of them takes place when the taxpayer was in the year that is declared for the Personal Income Tax (IRPF) in a temporary employment regulation file, that is, an ERTE. A special situation due to its implications when presenting the draft with regard to the declarant.
the Tax Agency has recalled that the benefits received in this stage of ERTE count, like wages and salaries, as income from work subject to personal income tax and that, therefore, these amounts are not considered exempt.
Considering income from work, the collection of these benefits by ERTE (and its possible combination with other income throughout the year). It all depends on what has been collected in the concept of ERTE, on whether it has been the only thing that has been collected and (if not) on the amount that has been received in other concepts:
-If the ERTE worker only received income from work in that concept during 2021, they will not be obliged to present the Income Statement unless that income reaches or exceeds 22,000 euros per year.
-If the ERTE worker received amounts in other concepts in addition to the ERTE benefits and from the second payer with more than 1,500 euros per year, they will have to present a declaration whenever their income exceeds 14,000 euros per year.
-In the case of combining several payments of income from work while in ERTE if from the second payer those 1,500 euros per year are not reached, the limit that establishes the obligation to present declarations is 22,000 euros per year.
How to present the Income if the SEPE paid you more in an ERTE
Another of the problems that some of the taxpayers who have been in ERTE during 2021 have suffered has been that of the imbalance in the benefits that they had to collect, something that has caused them to receive more money than they should have received. In this sense, the Treasury gives indications for the two situations that the citizen may be facing:
-If the reimbursement of benefits does not take place in 2021 by the citizen, he must consult the tax data that appears in the draft. The Treasury explains that if “you agree with the amounts to be reimbursed to SEPE, you can transfer that information to Renta WEB and submit your return normally, without having to request subsequent rectifications” and that, if you do not agree, you could modify the amount of the amount.
-If the reimbursement of the benefits had already taken place in 2021, the Treasury reports that it will already have that information (the SEPE transfers it) and that, therefore, everything will appear in the tax data.
Facebook Comments
Disqus