May 10, 2021

Treasury publishes the Order for taxpayers in ERTE to divide personal income tax


MADRID

Updated:

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The 2020 Income and Heritage xampaña begins this Wednesday for the filing of returns online and on June 2 for filing at the offices, and will last until June 30. The Ministry of Finance has issued an Order, published this Wednesday in the Official State Gazette (BOE) and in force as of today, which will allow workers who received benefits in 2020 for a temporary employment regulation file (ERTE) divide the personal income tax payment into six parts if the result comes out to enter them.

Currently, the Personal Income Tax Law establishes that those taxpayers who have received income below 22,000 euros will be exempt from filing the income statement. Nevertheless, for those who have had more than one payer, as is the case of those who have received unemployment benefit or an ERTE, the obligation to present the declaration is from 14,000 euros per year, unless the total remuneration received from the second and successive payers does not exceed 1,500 euros.

Therefore, employees who have received more than 14,000 euros in 2020 will have the obligation to declare personal income tax if what was received from the SEPE last year through unemployment benefit or ERTE exceeds 1,500 euros yearly. Specifically, the Tax Agency estimates that, of the 3.5 million workers who were affected by an ERTE in 2020, 327,000 of them did not file the return last year.

Today’s public order specifies that, on a voluntary basis, workers receiving benefits derived from an ERTE can divide in an extraordinary way the payment of their declaration in six times, maturing on the 20th of each month. The first of these temporary deadlines will be signed for July 20, 2021.

During the splitting of these payments, no late payment interest will be accrued and no guarantee will be required. In order to benefit from this division, the taxpayer or any of the members of the family unit in the case of joint taxation must have been included in an ERTE and have received benefits for it during the 2020 financial year.

In addition, to access the fractionation, the amount pending payment may not exceed 30,000 euros, both in the voluntary and executive periods, and the return must be submitted within the voluntary period, without the payments being divided into complementary statements submitted after 30 December. June.

Explanatory guides

To help taxpayers, the Tax Agency has prepared two guides, one for preceptors of ERTE benefits and the other for IMV beneficiaries, in which it clarifies certain aspects to take into account. In addition, he states that he will send letters to the beneficiaries of both benefits.

In the specific case of workers in ERTE, the Treasury recalls that this benefit is a work performance subject to personal income tax and not exempt, and specifies that the problems that the beneficiaries may encounter are two: the possibility of being forced to present Declaration of having two payers, their employer and the SEPE itself, or having received non-applicable SEPE payments.

In the event that payments not coming from or higher than those that correspond have been received from the SEPE, for the purposes of the declaration in the Income Campaign, it will be different depending on whether the SEPE has already started or completed the refund file for that excess at the time the taxpayer files his return, or if the refund file has not yet started.

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