Tuesday, April 20

Hacienda starts the income campaign this Wednesday

The 2020 Income and Wealth Campaign will begin andWednesday, April 7, 2021 for filing statements online, and on June 2 for filing at the offices, running until Wednesday, June 30 of this year.

Specific, On April 7, the campaign for the online presentation of the 2020 Income and Equity declarations begins, while taxpayers who wish to carry out by phone the income statement can do it from May 6.

In addition, Those who choose to present the annual income statement 2020 in person at the AEAT offices will be able to do so from Wednesday, June 2, about half a month after the date it usually started.

In fact, in the 2019 Campaign, developed in 2020, face-to-face care at the AEAT offices had to be postponed to prepare the declaration from May 13 initially scheduled to June 8 as a consequence of the Covid-19 pandemic. Since last July 1, the Tax Agency offices provide all the usual services in person by appointment.

The 2020 Campaign deadline will end on June 30 in general, although it will conclude earlier, on June 25, in the cases of declarations with results to be entered with direct debit.

In addition, those who choose to divide the payment of the declaration will have to make the second payment as a limit on November 5.

Guidelines for recipients of ERTE and IMV

To the traditional doubts about the income declaration (who has the obligation to do it, how to declare a home or do it jointly or separately if you are married or married) this year are added the peculiarities of 2020: the benefits derived from the Records of Employment Regulation (ERTE) and the beginning of Minimum Living Income (IMV).

To help taxpayers, the Tax Agency has developed two guides, one for the preceptors of the ERTE benefits and another for the beneficiaries of the IMV, in which it clarifies certain aspects to take into account. In addition, he states that he will send letters to the beneficiaries of both benefits.

In the specific case of workers at ERTE, the Treasury recalls that this benefit is a work performance subject to personal income tax and not exempt, and it specifies that the problems that the beneficiaries can find are two: the possibility of being forced to present a declaration when they have two payers, their employer and the SEPE itself, or having received payments from the SEPE that are not due.

The Tax Agency, in any way, will send informational letters to those ERTE recipients who did not file a return in the previous Income Campaign and will reinforce personalized assistance to facilitate the presentation of the return and the resolution of doubts to all the recipients of these SEPE benefits who need it.

In general, taxpayers have to file a personal income tax return when their income from work exceeds 22,000 euros. However, When they have two or more payers – it would be the case of an employer and the SEPE – that limit is reduced to 14,000 euros if the amount received by the second and other payers exceeds 1,500 euros.

In the event that payments not coming from or higher than those that correspond have been received from the SEPE, for the purposes of the declaration in the Income Campaign, it will be different depending on whether the SEPE has already started or completed the refund file for that excess at the time the taxpayer files his return, or if the refund file has not yet started.

Regarding the 460,000 recipients of the IMV, of which more than 226,000 are minors, the Tax Agency reminds them that they must file a personal income tax return, regardless of the amount of your income.

What must be declared, as work income, are the amounts that exceed 11,279.39 euros (1.5 times the Public Indicator of Multiple Effects Income, Iprem) in the event that, together with the IMV, other aid is received to groups at risk of social exclusion, such as the minimum insertion income, guaranteed income and similar aid from the Autonomous Communities and town councils. It should only be declared, and taxed, for that excess, the Treasury specifies.

For the cases of beneficiary families of the IMV with minor children, the Treasury recommends the presentation of a joint declaration of all the members in case the parents are married. In the absence of marriage, one of the two parents may file a joint return with the children, and the other, an individual return.

No regulatory news

The Ministry of Finance recalls that In the field of personal income tax, there are not many regulatory developments in 2020, despite the pandemic, given that the main measures adopted have been directed at the health, economic and social level.

Thus, in this Campaign, the identification of the taxpayer’s tax address introduced in 2019 is maintained, which allows, in a simple and intuitive way, to identify or ratify the last tax address available in the database of the State Tax Administration Agency or, in your case, modify it.

In relation to returns on real estate capitalAs a result of the modifications introduced in the tax model corresponding to fiscal year 2019, the information that is made available to the taxpayer is “notably” improved, which will undoubtedly facilitate the completion of this section of the return, according to the Treasury.

This improvement is especially notable in the case of calculating amortization, the main deductible expense when the real estate has been leased during the year.

Specifically, the taxpayer will be shown the information completed in the previous fiscal year return and will allow him to transfer it to the 2020 return, if necessary modify it, and will calculate, without further operations, the amount of the deductible amortization.

As a “very remarkable” novelty in this financial year 2020, the Treasury specifies, in the section of returns from economic activities in direct estimation, on a voluntary basis For the first time, taxpayers can transfer the amounts recorded in the personal income tax books, in an aggregate manner, to the corresponding boxes in this section of the model.

Get the draft from day one

On the other hand, in 2020, as in previous years, all taxpayers, whatever the nature of the income obtained, They will be able to obtain the draft declaration of the Personal Income Tax through the Service for processing the draft / declaration (WEB Income), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

Taxpayers will be able to access their draft and their tax data, from the first day of the income campaign, through the draft / return processing service, using any of the requested identification systems, that is, with a recognized electronic certificate, ‘Cl @ ve PIN’ or with the reference number, from where they can confirm and present it or, where appropriate, modify, confirm and present it.

Likewise, in the cases in which it is necessary to provide certain information to finalize the preparation of the draft, once it has been provided, taxpayers may obtain the draft through the draft / declaration processing service.


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