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INCOME TAX RETURN.

 

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PERSONAL INCOME TAX

Personal Income Tax (IRPF) taxes the income earned by individuals with usual place of residence in Spain, taking their personal and family circumstances into consideration.

TAXPAYERS INCOME IS COMPOSED OF

Income from work (wages, salaries, pensions, etc.).

Earnings from liquid capital (share dividends, account interests, etc.) and from real estate capital (from leasing of real estate, etc.).

c) Earnings from economic activities (employers, professionals, etc.).

d) Net gains and capital gains loss (by transfer of goods, some prizes, etc.).

e) Legally established imputations of income from the ownership of some properties, other than the home, that are not leased, etc.).

The amount and the nature of the income received during the year determines if you are obliged to file a tax return or not.

WHO MUST FILE TAX RETURNS?

In general terms, individuals who had their usual place of residence in Spain during the year must file a Personal Income Tax Return, with the exception of those who have exclusively received one or several of the following types of income, with the limits indicated for each case:

Total earnings from work with the following limits:

1'. In general terms, the limit is €22,000 per annum, when it is from a single payer. This limit also applied if received from several payers when:

•  The sum of amounts received from the second and remaining payers, in order of amount, do not exceed €1,500 per annum as a whole.

•  The only earnings from work consist of pensions from Social Security and other passive benefits and that the applicable rate of tax withheld at source had been determined in accordance with the special procedure established by regulation. This procedure should be requested in the months of January and February of the year of the tax return (Form 146).

2°. The limit is set at €10,000 per annum when:

•  It comes from more than one payer, provided that the sum of the amounts received from the second and remaining payers, in order of amount, exceed €1,500 per annum.

•  It comes from compensatory pensions from their spouse or annual pensions for food, unless the latter come from the parents by legal decision.

•  The payer of the earnings is not obliged to withhold tax at source (for example, foreign pensions).

•  Total work earnings subject to a fixed tax withholding rate.

Total earnings from liquid capital and capital gains subject to tax withheld at source or deposited on account, if they jointly do not exceed €1,600 per annum.

Imputed real estate earnings that come from the ownership of properties, earnings from Treasury Bills and subsidies for the purchase of state­ subsidised housing or rated price housing, with the combined limit of €1,000 per annum.

It is not necessary for taxpayers to file a tax return if they obtain exclusively earnings from work, capital (liquid and real estate), economic activities and capital gains, whether subject or not to tax withheld at source, when the sum of all of them does not exceed €1,000 per annum and capital gains losses amount to less than €500.

However, taxpayers who want to benefit from the application of the following deductions or reductions must file a tax return:

•  Deduction due to investment in the usual home.

•  Deduction due to company savings account.

•  Deduction due to international double taxation.

•  Reduction in the taxable base due to contributions to the different social security systems.

These limits are the same for individual and joint taxation. If you exceed any of these limits, you must file your tax return.

FACILITIES FOR FILING THE TAX RETURN

If you are obliged to file a tax return, the Tax Agency makes different assistance services available to you for your convenience. Among them, we highlight the DRAFT INCOME TAX RETURN.

Who can request the tax return draft?

Taxpayers who are either obliged or not obliged to file an income tax return can request the Tax Agency to send them, merely for informative purposes, a DRAFT tax return if their income comes exclusively from:

a) Earnings from work.

b) Income from liquid capital subject to tax withheld at source or deposited on account, as well as those from Treasury Bills.

c) Imputation of real estate income, provided that they come, at most, from two properties.

d) Capital gains subject to tax withheld at source or deposited on account, as well as subsidies for the acquisition of the usual place of residence.

The draft tax return cannot be confirmed by:

a) Those who had obtained exempt income with progressive scale by virtue of agreements underwritten by Spain to avoid international double taxation.

b) Those with negative entries pending compensation from previous financial years.

c) Those who aim to regularise tax situations from previously filed tax returns.

d) Those who have the right to deduction due to international double taxation who exercise this right.

When, due to your situation, the Tax Agency cannot make the DRAFT tax return for you, it will send you your TAX DETAILS to help you in preparing your tax return.


1f

 

This leaflet summarises the regulations and services
that the Tax Agency offers you
(also available in Catalan, Galician and Valencian)

For more information:

www.agenciatributaria.es

 

REMEMBER:

INTERNET www.agenciatributaria.es

Information and procedures with no opening hour restrictions (regulations, draft and tax details, free download of the PADRE program, prior appointments, etc.) and with user certificate (electronic signature) even more services.

VOICE RECOGNITION UNIT (VRU) 901 12 12 24 24-hour service for consultations of rebates, requesting identification labels, processing the draft income return (application and confirmation) and tax details, request prior appointment for Income tax assistance, etc.

INCOME ASSISTANCE 901 200 345

To process the income tax return, change address (neither employers nor professionals), etc.

PRIOR APPOINTMENT 901 22 33 44

To arrange date and time to help you with your income tax return.

INCOME INFORMATION 901 33 55 33

To answer any questions you may have when completing your income tax return.

IN Agencia Tributaria IN THIS WAY WE ALL IMPROVE

BASES DE CONSULTAS JURÍDICAS CON MAS DE 600 RESPUESTAS ACCESO INMEDIATO

-TRAFICO, MULTAS Y VEHICULOS.

-HERENCIAS Y DONACIONES.

-PENSIONES, INCAPACIDADES LABORALES.

-TRABAJADORES, EMPRESAS, CONTRATOS LABORALES, SALARIOS, ETC.

-PROPIEDADES, FINCAS, VIVIENDAS, COMUNIDAD DE PROPIETARIOS.

-SEPARACIONES, DIVORCIOS, MENORES, PENSION ALIMENTOS, ETC

- FISCALIDAD, HACIENDA, SERVICIOS BANCARIOS.

-PENALES.

-EXTRANJERIA.

-VARIOS TEMAS.

 

Listado que incluye todas la respuestas juridicas incluidas en la bases de consultas legales.

 

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 El visitante debe verificar su contenido y actualidad en alguna fuente oficial, las afirmaciones y opiniones vertidas en esta pagina son meramente orientativas, y no constituyen en ningún caso, una asesoría o asistencia jurídica detallada. El despacho de abogados que la gestiona, no se responsabiliza del uso o interpretaciones que los lectores puedan hacer del contenido de esta pagina web y recomienda que ante cualquier contingencia se recurra a los servicios de un profesional.

 

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