the Tax Agency has published a guide in which it recognizes that those affected by errors of the SEPE in the ERTE must resort to the Treasury to avoid paying more for the amounts collected improperly. Despite the fact that the Minister of Finance, María Jesús Montero, pointed out that the employees at ERTE “They will pay less taxes” As they have less income, the truth is that there will be situations in which they will have to overpay for undue payments from the SEPE so that the Treasury will then return the excess taxed amounts. The campaign that will start on April 7 will be that of the ERTE, relating to a year in which 3.5 million taxpayers came under their umbrella. Income complexity soars this year.
327,000 employees at ERTE, required to declare
Some 327,000 taxpayers affected by ERTE have become obliged to declare when they have two payers and lower the minimum income threshold from 22,000 to 14,000 euros provided that more than 1,500 euros have been obtained from the second payer. The Tax Agency will send informative letters to those 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 that need it. Those workers in ERTE who have to make the income statement, will now have to pay taxes for amounts that last year did not suffer income tax withholding.
The Treasury gives an example with a salary of 21,000 euros that in 2020 he received 16,000 from his company and 5,000 from the SEPE when he was in an ERTE. This worker must enter the Tax Agency now 1,645.27 euros. In this way, adding the deductions that were made on his salary, he will have paid 2,504.47 euros in personal income tax, an amount similar to the 2,578.8 euros that he would have paid in 2019 before having been in ERTE only based on withholdings.
Undue payments from ERTES
It is in the thousands of cases in which the SEPE has made payments that did not correspond to workers in ERTE that the income statement threatens to be a new headache. In this hypothesis, the Tax Agency recognizes that there will be cases in which the taxpayer will have to pay personal income tax for what was improperly received and later, once the case has been resolved with the SEPE, request the Treasury to rectify the return to recover the excess paid. to the Treasury. In any event, the Treasury receives information from the SEPE over time, so it will be necessary to consult the tax data to find out if the Treasury includes the wrong information or not, and if tax notices appear on the Renta web.
What if I have already returned the improper charge?
In the first case, if the worker received an undue payment from the SEPE in 2020 and in that year they already solved the problem by receiving the letter of urgency and returning this amount, the Tax Agency will integrate the correct amounts in their tax data and will not have to worry about nothing.
The Treasury draws an example of an employee at ERTE who has earned 42,000 gross euros in 2020, of which 30,000 come from your company and 12,000 from SEPE. This taxpayer received 7,000 euros correctly and another 5,000 improperly. If you regularize your situation, the Treasury will only claim personal income tax of the 7,000 euros received correctly and, in total, you will pay personal income tax for all your income of 6,689.99 euros.
The situation is complicated if the worker has not yet resolved his problem with the SEPE. If the taxpayer knows the undue income and has returned the amount, or not, to the SEPE, the Treasury may be aware of it and integrate it into its tax data. In that case, you can make your declaration as described in the previous example, without major problems. But if you do not know the amount or have not yet resolved the mishap, it does not appear in your tax data and makes the statement, you will pay 8,302.64 euros, 1,612 more than its share. It is advisable to solve the problem with the SEPE before making the declaration, so it is advisable to wait while the term lasts until July. Once your incident has been resolved with the SEPE, you may request, in time or later, a rectification of the statement to recover these 1,612 euros more.
226,000 minors for the Minimum Income
The Income will also incorporate another group: the 460,000 beneficiaries of the Minimum Vital Income (IMV) who are required to present the Income declaration. Most of them are exempt from paying personal income tax, although it must be remembered that the obligation to pay the Income also applies to the 226,000 minors who received the IMV. The Treasury recommends families with minor children make a joint declaration.