This year’s income tax return is marked by the effect of the pandemic. The ERTE, the Minimum Living Income or the work from home, are added to the usual factors. The campaign begins on April 7, in which 20 million taxpayers must declare to the Tax Agency the corresponding income in 2020, in a period that is determined by the health crisis.

Is it mandatory to present the income tax return?

Natural persons with habitual residence in Spain must present the income tax return. Although, there are some exceptions, such as:

• If the income comes from the sole payer and does not exceed 22,000 euros gross per year.
• If it does not reach 22,000 euros, but that income comes from several payers, it is not mandatory to present the income statement either.
• Retirement pensions, compensatory pensions, payments for medical leave, unemployment benefits or ERTE are also exceptions.

Income tax return calendar

• The campaign begins on April 7 and ends on June 30.
• On Tuesday, May 4, the deadline to request an appointment is opened, if you want to make the income tax return by phone.
• On Thursday, May 6, the deadline for filing the declaration by telephone opens.
• On Thursday, May 27, the deadline to request an appointment is opened, if you want to make the income statement in person.
• As of June 2, the Tax Agency will attend to taxpayers in person.
• On June 25, the term for the declaration ends with the result to be paid by direct debit.
• June 29 is the last day to make an appointment.
• June 30 is the deadline for submitting the income tax return.

Whether you want to make the income tax return online, you can do it on the website of the Tax Agency or through the mobile application. In this mode, it is not necessary to make an appointment, but an electronic certificate, electronic DNI, reference number or PIN code is required. In that way, you can request and confirm the draft electronically.

Once the draft income tax return has been reviewed and modified, you can automatically confirm it and present it with your bank account IBAN number and sign the income tax return. 

Which documents must be presented to do the income tax return?

Working documents: The information regarding what has been collected during the year and the withholdings, which must be provided by the companies on a mandatory basis. As well as the documentation related to dismissals, compensation or agreements between the company and the worker.

Bank papers: Mortgage, pension plan, a house purchase, rental agreement, land registry references of the properties for owners or deductions. All this information is provided by your bank. 

How is it made the payment of the income tax return?

To be returned: If the result is to be returned, the Tax Agency has a legal period of six months to make the return, although it will normally take a month to deposit to us the amount in the bank account.

To deposit: If the result is that you must pay to the Treasury, you can either make a single payment, or pay in two terms. The first payment will be done when the income tax return is presented with the 60% of the corresponding amount, and the second payment is made with the remaining 40%.

• Is it better to file the income tax return jointly or separately?
• What to do if during the year 2020 the company was affected by an ERTE?
• Are you a self-employed and do not know how to declare the Minimum Living Income?

Make an appointment with us to answer your questions about the 2020-2021 income tax return. At Duguech & Dip we give you the legal advice you need.

This information does not constitute under any circumstances legal advice, serving only for informational purposes. In case you need professional services in Global Immigration and Mobility, please contact us.

* It should be taken into account that the regulations of any of the countries analyzed, as well as the established procedures, may change at any time and without prior notice.

© 2021 Duguech & Dip, S.L.P. – All rights reserved.