The 2018 income campaign starts this Tuesday, so that IRPF and equity statements can be presented from this morning online, by phone and through the mobile application of the Tax Agency.
Taxpayers who prefer to present the declaration in person at offices They will have to wait until May 9 to request the previous appointment and until May 14 to be attended.
In any case, the deadline for submission ends on July 1, except in cases with a result to be admitted that want to be domiciled, which will have to be done before June 26.
They will have the obligation to present the declaration, among other assumptions, who enter income from work of more than 22,000 euros from a payer or more than 12,643 euros from several payers.
Among the main novelties for this campaign include:
one. - Reductions for those who enter less than 16,825 euros: This reduction amounts to 5,565 euros per year for those who enter less than 13,115 euros and an amount proportional to this figure for those who earn between 13,115 and 16,825 euros.
two. -Exemption from Income Tax of the maternity and paternity benefits
3. New deductions for maternity, large families or spouse with a disability in charge. Thus, for example, the amount of the deduction is increased by an additional 600 euros for each of the children who are part of the large family that exceeds the minimum number of children (that is, from the fourth child.
4 -It increases the exempt limit of public scholarships and those granted by beneficiary organizations of patronage to study. In general, the amount exempted happens to be 6,000 euros per year - before it was 3,000 - for the regulated studies up to the second university cycle and 21,000 euros for the third cycle
5. The self-employed can deduct more expenses: If they work in their own home, the expenses of water, gas, electricity, telephone or internet can be deducted in a percentage resulting from applying 30% to the proportion existing between the square meters of the house intended for the activity with respect to its total surface.
6 The tourist rentals They stop being real estate capital yield.
7 Investment in newly created companies: since this year, the maximum deduction base is 60,000 euros per year (previously it was 50,000).
8 - The possibility of obtaining the declaration and its corresponding documents of income or return in paper disappears printed generated through the Draft Processing Service / declaration of the State Tax Administration Agency.