Tax declaration time in Spain and exceptions

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UNSURE?: It is always a good idea to check with a professional financial advisor. CREDIT: AgenciaTributaria.Ayuda Facebook @AgenciaTributaria.Ayuda

IT is tax declaration time for most people living in Spain, but there are some exceptions.

It is always a good idea to check with a professional financial advisor on tax declaration obligations, but as a general idea:

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If earnings in 2019 come from the same payer and are less than €22,000 a year gross there is no obligation to present a declaration.

If earnings add up to €22,000 but come from several different payers, again there is no obligation to make a declaration, but only if the amount received from each does not exceed €1,500 gross annually.

Individuals receiving retirement pensions, unemployment benefit and compensatory pensions or payments for sick leave are also included in this section, where the determination of the applicable type of withholding tax has been carried out in accordance with the established procedure.


The taxpayer has to request the procedure through the presentation of a model 146.

In the case income from work comes from several payers and the total of the payments from each adds up to more than €1,500 a year, the limit for being exempt from presenting a tax declaration goes down to €14,000 a year gross. This is one of the novelties for this year as in the last financial year the limit was set at €12,643.


In addition, €14,000 is the amount set where there is receipt of spousal maintenance payments or annual payments for food when the individual paying the employment earnings is not obliged to withhold tax and where income comes entirely from work subject to a fixed type of withholding tax.

Contributors with income from property capital and capital gains which together exceed €1,600 a year do have to present an income tax declaration whenever they have been submitted to withholding tax or payment on account.

Contributors whose income comes from ‘indicted’ properties (not the habitual residence and note rented out), yield from treasury bills, subsidies for the acquisition of official protection properties or other assets earnings stemming from public assistance do have to make a declaration when the total limit exceeds €1,000 gross annually.

Not obliged to make a declaration are those whose payments for work or from capital as well as economic activities or assets earnings together do not go over €1,000 a year gross.

Exemption applies too to anyone who has had, exclusively, asset losses of less than €500, regardless of the nature.

Contributors in these categories and who want to apply certain deductions or receive a reimbursement will have to confirm the final draft or present an income tax declaration.

The period for making a tax declaration in Spain starts tomorrow April 1 and runs until June 30.




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