The term "sudoku" is usually applied to issues or issues that are difficult to resolve or that require significant effort. The first income statement It can be labyrinthine and cause many doubts in the most novice taxpayers: Do I have to declare? Can I deduct for my rent? Tribute for the practices I did last year? There are many questions that accumulate. With the help of «Rastreator.com» and of the spokesperson of Asefiget (Spanish Association of Tax Advisors and Tax Managers), María Dolores Ortega we give some simple keys to solve this «sudoku»:
When do I have to declare?
The first doubt that comes to mind in the first statement we present is whether, indeed, we have the obligation to do it or, even,If your presentation would mean that the Treasury returned us money. In any case, as Luciana Blasco has warned that she is responsible for Finance of «Rastreator.com» «If you make the declaration one year, it must be done annually. For example, if it compensates you since they return you the following year you are obliged to do it »For Ortega (Asefiget)« in some cases it may have advantages to do it »and recommends making numbers to be sure.
If you take a look at the regulations, in most cases millennials should not be accountable to the Treasury. But let's review the limits: they have the obligation to declare the income superior to 22,000 euros per year from a single payer. If the average salary of those under 25 is 11,316.30 euros per year and that of those between 25 and 29 years old barely exceeds 15,000 euros, according to the INE, this would exempt them from presenting it.
However, there are cases in which it would be mandatory to cite with the Treasury: In the case of several payers, the land of 12,643 euros from which it is necessary to declare, especially if the sum of the second payer and later, in order of amount, exceeds 1,500 euros per year. Similarly, those that obtain a return on movable capital (transmissions or reimbursements of shares, for example) will be accountable 1,600 euros; as well as real estate capital yields over 1,000 euros (for example, income from the rental of a property). In addition to those who have had capital gains over 1,000 euros or losses greater than 500 euros.
Deductions: rent, political parties, …
But, to what we must attend to decide to be released or not as taxpayers? First of all, we must know what type of relief we have right or not. If he Rental contract is prior to January 1, 2015, You can benefit from a deduction of 10% of the coupons on a maximum of 9,040 euros. For later dates this deduction no longer exists. Yes, similar figures are in force in some autonomous communities, with their own conditions. Such is the case of the Community of Madrid.
On the other hand, as they have coincided Ortega (Asefiget) and Blasco (Rastreator.com) is possible deduct up to 20% of the fees, with a limit of 600 euros per year, to unions, political parties, coalitions or electoral groups. In addition, they are also deductible, donations to patronage associations with a reduction of 75% on the amount contributed up to 150 euros and 30% for the rest of the tax base (from 150 euros). The rest of the donations (to foundations or associations declared of public utility, for example) give rise to deductions of up to 10%.
They also deduct scholarships
The training deduct, especially the scholarships. In this sense, the spokesperson of Asefiget María Dolores Ortega has warned that "it depends on the type of scholarship or if you take it here or abroad." Specifically, they have pointed from Rastreator.com, the great novelty of this year is the increase in the amount exempt from declaring for this type of aid in the IRPF from 3,000 to 6,000 euros. Now, if the scholarship is for transport or accommodation expenses, it will be exempt from declaring the first 18,000 euros per year, or if it takes place in foreigners, up to 22,000 euros. In the case of a doctorate, the amount exempt from declaring is up to 21,000 euros if this is going to be studied in Spain or if it is abroad the minimum to pay is 24,600 euros. «Only regulated studies», Ortega insisted.
Extracurricular practices do tax (the majority)
Similarly, having done some internships in a company can be important when making or not the statement. In particular, according to Asefiget's spokesperson, «It depends on whether they are extracurricular practices or curriculares. That is to say, if they are obligatory, they are not taxed and if they have been made through company / university agreements – extracurriculars – they are taxed as income from work, even if it is not a lot of money ». In this case, this expert added, the general limits exposed to the principle would apply.
Ortega has pointed out that companies sometimes tend to retain "2% in the annual calculation" in this type of sporadic work, although on other occasions, «Companies discount a little more to avoid claims». Again, make numbers in case it comes out to return in the statement.
Employment outside of Spain Limit: 183 days
It is common among the youngest to stay abroad, for example, to improve English or expand their studies. In any case, it must be taxed in Spain regardless of where we have achieved that income provided that we have remained at least 183 days in Spanish territory. "If your stay outside the country exceeds 183 days you are no longer a resident and taxed in the country you are working," said Ortega.
In any case, there is the possibility of benefiting from an exemption of up to 60,100 euros per year, if you work for a company based outside of Spain. Neither do we have to render an account for services provided in countries where there is a tax similar to income tax, as long as it is not a tax haven.