The IRPF campaign corresponding to last year it does not present relevant news. Among the outstanding ones, the increase of the deduction for daycare expenses or the possibility that the self-employed working from home will deduct costs of supply and maintenance. In addition, taxpayers with family members residing in another EU country will be compensated for not being eligible for the joint return.
As traditional as Christmas or Holy Week, it is the income campaign. In this period, which this year begins on April 2, is accountable to the Treasury, which collects so that the State can then invest in quality public services. Therefore, at times when that quality is questioned, as now, the IRPF is paid with more displeasure. So that the displeasure is the least possible, you have to be with your eyes wide open, and know all the deductions that can be accessed.
Spain has around 20 million taxpayers, and all of them can use this practical guide when facing the 2018 Income campaign. In the following lines we present the changes with respect to the previous year, and there are both deductions and in the presentation of the declaration.
Presentation: The main thing to keep in mind is that you can no longer present the declaration or the attached documents on paper. The Internet is becoming the most important tool for the Tax Agency (AEAT), which has launched a new version of its mobile application that is already available. Last year, it was used by around five million taxpayers and it is expected that, exercise after exercise, more and more will choose this option that allows the declaration to be presented with a "click". As a complement to this app and the website of the Tax Agency, the Le Llamamos Plan is also underway, for which a prior appointment can be requested as of April 1, one day before the Renta campaign begins, It will end on July 7 (said day included).
News: The limits of the taxpayers required to file the return also change. It has been approved that those who obtain work income of less than 14,000 euros from two or more payers will not have to attend the appointment with the Treasury. Before, this margin was 12,000 euros. But in the year 2018 this modification will not be fully applied, there will be a transitional regime by which, for taxpayers who have not died before July 5 of last year (date of entry into force of this reform), the limit will be 12,643 euros and not 14,000. Therefore, when it can lead to a reduction in the number of citizens that must face the IRPF will be in the declaration of 2019.
According to the coordinator of the IRPF section of AEDAF and professor of Tax Law at the Catholic University of Valencia, Carlos Romero Plaza, "the theoretical objective of this measure is to lighten the formalities of workers with lower incomes. When you have more than one payer, it is very likely that you do not retain enough payroll that is satisfied because you do not agree between payers, or do not know that the worker has had a previous job. Either they have not done their homework correctly and there is an error in the number of children, or in any other circumstance that affects the type of retention. This results, in many cases, in a lesser retention than that which should be applied, which means that, despite having a very low income, taxpayers are obliged to submit the declaration and to pay more than was withheld due to this lack of coordination. .
Another of the novelties, insurance already known because it was controversial, is the exception of taxation of maternity and paternity benefits. This will be after the Supreme Court ruling, which forced the Treasury to return what was collected since 2014. In addition, it increases by 600 euros deductions for each new child in large families and those with disabled dependents. Likewise, the deduction for a working mother with a child under three years of age is increased to a maximum of 1,000 euros if daycare expenses are met. The expert tributary of the Union of the Technicians of Property (Gestha), Antonio Walls, affirms that «this deduction can not be requested in advance, only to indicate in the declaration of the rent. On the other hand, nurseries have had to transfer to NFRS those who have paid for these expenses, "and so you can see who has made them.
The self-employed will have two new boxes to incorporate the costs of supply (in case of those who work from home) and maintenance. What happened with the deductibility of these costs, maintains Paredes, was not clear, but from now on. The expenses of a home that affect the activity, from January 1, 2018, may be deducted. To calculate it, the proportion of the house where you work (for example, an office that occupies 20% of a property) will be taken into account, and 30% of the cost of electricity, gas, water will be applied. or internet. As for maintenance costs, Paredes assures that only those that have been made online can be deducted to "avoid the picaresque" of false cash payments.
Finally, another relevant novelty affects taxpayers who have relatives residing in another country of the European Union. This measure has a compensatory nature, because Spaniards can opt for individual or joint taxation. However, families with one of their members living outside of our country do not have access to the joint declaration and the tax benefits it provides, so claims have been raised in this regard. Finally, it has been decided to calculate how much less these taxpayers would pay for the joint, and the resulting difference may be deducted in the individual.
Living place: The benefits that can be obtained with respect to housing have not been modified compared to the previous year. It should be noted, maintains Romero Plaza, "that the capital gain that is evident with the transmission of the habitual residence, when a new habitual residence is acquired in the two following years, is exempt from taxation". On the other hand, the taxpayer can not forget the deductions of autonomy available to him in the matter of housing acquisition, such as aid for reform or rent. However, in the opinion of Romero Plaza, there are very few deductions in this matter because "the reproaches that came from abroad so that the property right was not so much internalized and that young people were fond of leasing and having fewer mobility problems geographic were caught in the legislator ».
In this sense, the deduction for the purchase of a habitual residence has been eliminated, and is only maintained for those who acquired it or made a payment for its construction before January 1, 2013 (but they must have accessed these degradations in years. previous). The deduction is up to 15% of the investment with a maximum of 9,040 euros.
Neither the rent has been promoted through the IRPF. The deductions for the lease of a habitual residence disappeared. However, contracts in force before January 1, 2015 may still exercise their right to this deduction, which consists of 10.05% of the fee, so that the condition that the taxpayer's tax base does not exceed 24.107 , 20 euros per year.
On the other hand, those who rent a property for tourism purposes are taxed as real estate capital, so they must be included in the 179 model of the declaration. Of course, this type of leases can not be deducted 60%, as in cases where a permanent need is met. As for the empty properties, they are taxed according to the cadastral value of the same, and they have to do with the imputation of real estate rents.
Pension plans: If we had to point out a star deduction, according to many analysts, that is the one related to pension plans. However, with the latest tax reform the possibility of deducting 10,000 euros was reduced to 8,000, as long as it does not exceed 30% of the income from work and economic activities. The one that did increase was the deduction to pension plans of a spouse, whose limit has gone from 2,000 euros to 2,500.
But the expert Antonio Paredes argues that "there is a deferral" in terms of pension plans, because the contributions that, today, tax, tax when extracted. To avoid this defect, Pablo Casado (PP) has proposed that, precisely, the retirement of the savings to a pension plan is exempt from taxes.
Contributions and donations: Contributions to political parties can be deducted up to 20% of membership fees, with a maximum of 600 euros per year. Donations to beneficiary organizations of the patronage (provided for in Law 49/2002) also offer possibilities for rebate, of 75% up to 150 euros and 30% for the rest of the corresponding tax base. In the case of donations that are not included in the aforementioned legislation, up to 10% may be deducted.
Request draft: Knowing all these important issues, you can request the draft. The first step that must be taken is to access the service RENØ to ask for the reference number, which will appear on the screen and will not be sent to the mobile phone, as it used to be. The number could be entered on the AEAT website and, subsequently, the draft will be generated. If the corresponding declaration has not been submitted to the year 2017, that is to say, box 450 is empty, it will be necessary to provide an IBAN in which the taxpayer appears as owner. The same should be done in case the DNI is permanent or the NIF begins with the letters K, L, M, X, Y or Z.
Payment and returns: If the statement is "paid", the simplest way to comply with the Treasury would be through direct debit, which can be formalized until June 26 (the same to indicate the accounts in which you want to be entered a return). In addition, you can settle up to 60% in a first term, and pay the rest in a second term that lasts until November 5. In case of not opting for direct debit, the AEAT website can claim a document with the amount that must be submitted and enter one of the collaborating banking entities. Regarding the returns, they can be received until December 31, 2019. If it has not been paid on that date, the Treasury has to face a delay interest of 3.75%.
However, you can not forget that it is no longer possible to present the statements on paper and that the IRPF campaign is a good time to take advantage of the income. Doing it properly can have benefits and, more importantly, avoid tax penalties.
Deduction of charter schools
Controversies regarding taxes have been a constant during the last legislature. One of them has been the elimination of the deduction for parents with children studying in charter schools. That was the intention of the Government, but on February 26 the Congress of Deputies voted a bill of Citizens to avoid such elimination, being approved by 173 votes in favor, 163 against and 4 abstentions. However, Carlos Romero Plaza explains that the AEAT does have the possibility to block these deductions: "In order to not apply, it must be the Tax Administration that proves that the donation is intended for the education of the children of the taxpayers and not to charity for the improvement of the foundation, association or congregation to which it is satisfied. Therefore, it can not be said massively that the contributions of parents to charter schools are not deductible, since we always have to attend to each specific case. I think that under normal conditions you have to deduct these euros ».