The avalanche of workers who were in ERTE in 2020 and now, when presenting the income statement, they will find that they must pay the IRPF of the benefits to the Treasury may do so in several terms. Specifically, in six, according to the letter that the Tax Agency is sending to taxpayers affected by an ERTE, in which it announces that they will be able to make the corresponding installment payment from July 20, 2021 to December 20, without late payment interest. The expiration will occur on the 20th of each month in the second half of the year for those who request it, according to the letter to which ABC has had access.
The Tax Agency reveals that this will be the case due to a rule that is currently being processed and that the Ministry will release shortly. In this way, for this group, the submission deadlines are maintained but not the payment deadlines, since they may delay the payment of personal income tax to the Treasury more easily, according to El País has advanced.
The current campaign was marked by the 3.5 million taxpayers who had undergone an ERTE in 2020 and they had received benefits without the corresponding withholding in personal income tax. Now they were going to have to pay this tax, especially when, having more than one payer, the minimum income threshold that requires filing the low income statement of 22,000 euros a year to 14,000 euros, as long as more have been received of 1,500 euros from the second and remaining payers. As SEPE became the second payer, some 327,000 taxpayers affected by ERTE who did not file a return the previous year have become obliged to declare.
For instance, a salary of 21,000 euros that in 2020 he would receive 16,000 from his company and 5,000 from the SEPE by being in an ERTE. This worker must enter the Tax Agency now 1,645.27 euros of the non-retained personal income tax of the 5,000 euros collected as benefits. If he had not had any ERTE and had, therefore, had a single payer, this worker would not have the obligation to present the income statement, but his company would have made the corresponding withholdings for his total salary.
Given this, the Tax Agency will send a volley of letters to taxpayers to inform them of the situation and inform them of the possibility of postponing this payment. In any case, there are still unfavorable situations for the worker, such as those who have received improper payments due to SEPE errors and, if their situation is not solved in time or the Treasury does not have proof of it, they may have to pay taxes for these amounts despite returning them to the State Public Employment Service, and then request a refund. In six regions, in addition, employees will have to pay more personal income tax than if they had not submitted the income tax return if they had not had ERTE because these regions have higher regional brackets than the state one for those who earn from 14,000 to 22,000 euros (Asturias, Valencia, Extremadura, Murcia, Balearic Islands and Aragon).
The campaign begins on April 7 and ends on June 30, 2021. However, if the result is to enter and you decide to direct the income, the term ends on June 25, 2021 (the account will be charged on the 30th June 2021).
George is Digismak’s reported cum editor with 13 years of experience in Journalism