Expand / The tips and answers of professionals to assist taxpayers in completing the Income Tax 2015.
Issues resolved by Pablo Gómez-Acebo, Partner Andrew and Artiaño Lawyers
my parents are elderly (87 and 86) but live together at home with my father’s pension. She does not see anything and spends more than 6 months a year in my house, because she is sick and requires personal assistance. I would like credited for coexistence with ascendancy but they told me that if my mother is not empadronada me or try it because it is the first thing that calls Hacienda (although the law does not require this requirement of registration in particular). This is so? And if I decide to include it in my statement what evidence will require Hacienda me? because I have none. I’ve heard that phrase that goes “any evidence allowed by law” but I neither have nor me what I can do no wrong? (Suggestions are appreciated).
The application of the minimum for ancestors requires that the ascendancy lives with the taxpayer at least half of the tax period. The legislation does not specify the evidence that can be used to prove the coexistence, although registration is often the most used both to justify and to discuss it. In any case, the burden of proof for replication of any tax benefit applies to taxpayers who wants to apply. Not having the certificate of registration, should be in a position to justify coexistence, for more than 6 months period in 2015.
I believe, they could be used the evidence of medical visits at-home visits by social workers, the refurbishment of housing for such duties, etc. While the assessment of the evidence depends on the judgment of the Administration in each case.
How the reference number would be obtained if not available 490 box (not to make statement last year, for example) and if not available Key PIN?
If you filed the statement, obtained “through box 490″, you must mark the appropriate box (not reporting). IBAN normally ask a checking account in your name. You can always ask for the PIN code or ask for data on your Tax Administration.
I’m trying to download the draft income 2015 and want to ask my draft joint statement (with my partner, as I did in 2014) asked me the number of your partner … and I do not know to which it refers. They are six digits but I can not find it. See if you tell me where that reference number appears.
The reference number is obtained in “obtaining the reference number” on the website of the Tax Agency in income www.aeat.es Campaign 2015. It is very easy to get by following the steps indicates the website. In this case you must include data box NIF 490 and 2014 personal income tax from your spouse to receive SMS corresponding reference number 6 characters.
Award of 1,700 euros television contest, which has already been done withholding by the payer. Should we get him for rent?
The first congratulations. The capital gain is included in the prize box 251 on page 9 (II) of paragraph G.1 declaration retention, reporting to gain complete, must appear in box 540.
for the number of your spouse, if last year the joint declaration was made, should I put “not reporting” or put the box 490 of the joint statement?
You must include in box 383 on page 12 (III) Section H of the statement.
specialist doctor working in a public hospital receiving Earned income. It also provides services to a private clinic (which is not the owner or a participant) and get qualified as a Professional Activity income. Can it be inferred expenses? If so, what can be those expenses?
You can deduct the expenses necessary to perform the professional activity. In my view including college and professional insurance fee is included. Other expenses, depend on each case.
I enter Renta Web and request reference number for me and my wife. I ask the Draft and although I put the Declaration is jointly me reflected in the section “Loans or Related Credits:” 50% of the amount I have amortized and 50% of interest due for 2015. I try to incorporate data from my wife who is the other 50% and does not reflect “View data fiscales.- Result of the Declaration”. Why not get the 100% equity amortized with deductibility ?, since the joint statement is?
The truth is that in my opinion, the WEB system is not very clear to check and verify that all data is correct and this is leading to not a few errors.
tax data in his wife’s figure their half of the loan, in the joint statement the sum of depreciation amounts should appear. However should note that the investment limit for deduction on housing (9,040 Euros per year) is not duplicated in the case of joint return.
I would like to know in which box corresponding to capital gains, I must declare an amount (50% of the loan at that time) that I make cash income to secure a loan for permanent disability, where the beneficiary was the office but my income in my account.
The treatment of these loan repayment insurance in case of disability is new in 2015.
The total amount received is considered income from capital from an insurance contract. As an exception, this kind of returns are not subject to withholding tax and is therefore by making the tax declaration when passing the corresponding hacienda “invoice”. It is stated in Section 028 on page 3 (II) Section B of the statement.
it will be integrated by both the savings base
When trying to make web income me asks the reference number of my spouse, what is or how do I get?
Fill the NIF, the amount in box 490 of the income statement for the year 2014 and the number of mobile phone you you want the SMS sent. If you did not file last year mark the “No filer” in this case must indicate the IBAN of a bank account stating that your spouse started in 2015.
box I changed habitual residence in August 2015, it is leading to a new home in a new town. My question is what home have to point out in my income tax return? For the floor that used to live is still my property and the new, where I live since that date also.
The address must be entered in as usual the reporting on page 1 of your statement is the one that occupies the date of submission of the same.
You must include the property occupied during the first part of the exercise on page 4 of the statement, as property is no affection, available to its holders (which was not usual home) or leased during that period.
last year they paid me in advance and monthly maternity deduction of 100 euros, until May, when I stopped working and got paid unemployment. so I was for three months and I returned to work, but I returned to claim the deduction. Can I regularize this in the statement? How should I?
The deduction for maternity is stated in sections 546 and 547 of pg 16 (II). In the 546 there is a drop in which two links appear in 1 must mark the months you are entitled to deduct, and the latter must indicate whether it has contributed to the SS or a Mutual amounting more than 100.
Finally in the bottom of the drop must report the amount in advance received (400).
I looked at my draft through the web but do not understand returned last year and this year I also I am not obliged to do it, why is it?
I’m afraid I do not have enough data, but it is likely that during 2015 has not borne withholding or have maternity benefits or large family uncollected advance and therefore the result is zero.
is it possible that the box to deduct the rent of the autonomous part in the web income may not work ?, am of Castilla La Mancha and fill the requirements for credited that part, but by putting the amount to be repaid remains it, can you help me?
If it is a technical problem RentaWEB, I’m afraid I can not do anything but refer you to the technical support of the AEAT on the phone 901 200 347 (also available by calling 91 75 75 777 ).
However, it is possible that the amount to be repaid is the same with or without the expense, since the maximum return are withholdings in the year and, if applicable deductions motherhood and large families .
present on Wednesday the statement of income in the web of Finance (through RentaWeb). The problem is that by filing, select the joint submission, but the program data loaded individual (whose return is far below the joint). Copy submitted to unburden I realized what I had done the program. In fact, I did several simulations and saw that the Web always did the same thing (even selecting individual submitting the joint). I have spoken with hacienda and they told me that is a failure, as they are having many problems with the joint declarations and that this is one of them. In fact, I have seen that there are more people who it happened to them. What should I do in this case? I see no way to “erase” one filed statement, although the ruling is of Finance.
As you say, the RentaWEB system is at this early stage to pose some problems.
In principle, joint-individual option can be exercised until the end of the reporting period. I advise you to wait a few days to see if hacienda raises specific for early birds that have been in use and have “discovered” these errors solutions.
As I enter the WEB income, and I get all data or have to ask the reference number? Rent is joint.
This year, taxpayers who have obtained during the income year of any nature, excluding those derived from economic activities, may obtain their draft declaration and confirm online.
As a novelty, the assumption of joint taxation, will require the spouse-first declarant available electronic certificate, Cl @ vePIN or reference number, must provide the other spouse only the reference number and no electronic certificate or Cl @ vePIN.
My husband is not taxed income tax to collect pension for absolute permanent disability. To date the joint statement did as a family unit consisting him. However, this morning when I wanted to unburden the draft can not download it if you do not give the reference number in box 490 of the statement of my husband, which is the same as mine and of course gives me error. Do you know if I have to write down your data elsewhere or make it again for the record my husband?
You should be able to obtain the reference number of your spouse with box 490 joint income tax return for 2014. If the error persists, try to resolve it with the services of the Tax Agency.
Debt pension Canada, I would retain 15 percent in Canada, do I have to declare it in Spain?
Canada’s pension is subject to income tax as income from work. The amount withheld in Canada will entitle deduction for international double taxation. The data is included in section 528 of the N of the declaration section, type checking the box 1 earned income.
The payment of the bill to lawyers for divorce provides relief? and that if so correspond box.
I am afraid that such payment is not deductible in income tax expense.
After validate and send the web income statement, how do I download it to save on my computer?
You will be able to obtain a copy of the statement on the website of the Tax Agency in the “query returns filed” in “Mas procedures special Renta 2015″.
who declare income from agricultural activities in objective estimate, can lower the web statement or must act by Fr. program?
the use of PADRE program in the income Tax 2015 is mandatory for all taxpayers who earn income of economic activities. Also taxed objectively estimate
I have taken the Draft 2015 Income and observed over previous years: Box 17, last years: 2,652 – Income Deduction .// 2015, Casilla 016, 2,000, – Deduction. Right?
One of the new personal income tax from 2015 is the establishment of a deductible expense earned income generally 2,000 Euros.
In 2014 a reduction applied to this class yield of at least 2,652 Euros.
In 2015, such a reduction, reduced by the amount, applies only to certain income limits.
What box losses of 2012 and 2013 placed with earnings 2015?
No to reflect any data in the declaration of 2015 on supplementary declarations submitted in previous years.
In the past year 2014, in addition to normal, simplified Income (2013) had to do five complementary, not having knowledge that should include some data. Now to make the Declaration of 2015, they have something to do complementary? You should reflect any data?
No to reflect any data in the declaration of 2015 on supplementary declarations submitted in previous years.
In 2015 income reported that the draft did not need to make the statement as no more than the minimum, but had a UGT union bill, advocated minuta demand Iberia l.a.e. Due to a E.R.E. Can you present the bill for tax relief this year?
The legal expenses arising from litigation with the payer of the income from work, reduce gross salary income (limit of 300 euros), are not entitled to a tax.
the obligation to declare is established based on the gross income received. If in 2014 you had no obligation to make the statement not reach the minimum, the failure to include this bill does not affect your statement.
In the Personal Income Tax 2015 you can not deduct the costs corresponding to impute to previous years.
The Treasury repaid me the amount of letters that had for some time and I pulled 1 , 5 per thousand, as transfer fees: me I can deduct that expense?
If spending is a redemption fee may reduce yields from capital. If the commission is linked to the transfer of amounts, I understand that will not be deductible.
I’m not married to a Spanish citizen. By placing the ‘married’ eraser, he asks me NIF spouse, not having Spanish NIF does not allow me to continue. How should I proceed? I can only continue if I keep saying I’m single. I place the identity number of the country to which it belongs, and not allow it. It is as if only plan for Spanish spouse. Even I put non-resident, and is the same.
To file personal income tax is necessary to NIF. If your spouse does not, you. You can only complete the declaration by marking in the initial drop of PADRE program under TYPE DATA CAPTURE title. In that case, the declaration may be made considering only your data.
I wanted to know what the box to the statement where I can see if my mother is within the limit of 1800 euros yearly highs to consider to be reduced by up disabled (absolute permanent disability), since she has already submitted the declaration, wanted to know if those 1800 euros is the sum of the box 440 and 445.
the limit of 1,800 euros annual income includes the algebraic sum of net income (labor, investment income, property and economic activities) of the charges of income and earnings and reduced capital losses computed in the year, regardless of the tax period in which It has occurred financial change, without applying the rules of integration and compensation for this type of income. I understand that would be the sum of the squares 366, 377, 370 7and 372
This year there RentaWEB novelty. Is it mandatory to use or can I use the PADRE program generally for any type of income without these have economic activities?
Using Web Renta is voluntary. So you can still use the PADRE program if desired.
In my case for example, now I prefer to use the FATHER, perhaps out of habit, if only to verify that it works correctly WEB Rent. Will you become conservative with age.
Issues resolved by AEDAF
What are the most important dates of the Campaign Income 2015?
The most important dates of the Campaign Tax corresponding to 2015 income: From 6 April to 30 June 2016: is available to taxpayers the draft and / or fiscal data of the tax return and may be confirmed electronically, either via the Internet or by telephone, from that date. Also, from this date the tax return Model 100 may be submitted electronically via the Internet (Home of telematics campaign).
From May 10 until June 30, 2016 : the start of the campaign if the draft is confirmed, or the tax return is filed, by other means other than the electronic (start-face campaign) is delayed
from. may 4, 2016 until June 29, 2016, inclusive, may make an appointment for the preparation of the statement of income 2015.
the final date will be June 25, 2016 , not June 30, 2016, when the draft or tax return resulting enter and opt for direct debit, unless only the second term domicile (the second installment will be paid on November 7, 2016) , in which case you can confirm the draft or filing tax until June 30, 2016
from 6 April to 30 June 2016 inclusive. electronic submission of Tax statements Heritage 2015 Model 714, except in the case of debit payment, in which case it will be until June 25, 2016.
Who are required to submit income tax return, either through autoliquidación or by confirmation of the draft tax return?
With regard to labor income, if the taxpayer has the sole source of income earned income (payroll), is obliged to submit the statement of income when their gross salary income exceeding 22,000 euros annually provided that they come from a single payer. If perceived incomes of more than one payer, the limit will remain at $ 22,000, if the amount of income received by the second and remaining payers do not exceed 1,500 euros per year. Otherwise, the limit beyond which it would be mandatory filing of income is reduced to 12,000 per year.
The limits are the same for both the case of individual taxation and jointly.
for this purpose, the exempted income tax or income subject to special tax on certain lotteries and bets are not taken into account.
must submit the statement of income 2015, even taking income from work less than 22,000 euros a year, those taxpayers who are entitled to practice reductions in the tax base for contributions to pension plans, and mutual welfare, to guaranteed pension plans, plans of business and insurance welfare dependency for contributions to protected assets of people with disabilities as well as deductions for the transitional arrangements for investment in housing and / or deductions for international double taxation.
Who can get the draft declaration?
may obtain the draft taxpayers who have received income in respect of income from employment, income from capital subject to withholding or deposit and derivatives Treasury bills, capital gains subject to withholding or prepayments, resulting capital losses from the sale or redemption of shares or units of the CIU, other than those that are considered to be earned income, charges of real estate income, with a maximum of eight properties subsidies and yields of investment income, property obtained by entities under an imputed income.
As a new feature this season, will also get the draft taxpayers who, in addition to the above revenues, have obtained other than income those derived from economic activities.
in what cases the taxpayer may only access their tax data and not the draft statement?
The Tax Administration shall provide the taxpayer the tax data available, without attaching the corresponding draft declaration, when the taxpayer has earned income other than those stated in the previous question or where the administration does not have the information necessary for the drafting.
Since when you can access the draft or tax data of the tax return?
From the first day of the campaign Income from April 6, 2016, it will be accessible to the draft declaration by electronic means, through the electronic office of the Tax Agency, accessing Rent through 2015 web icon Rental & processing draft / statement), all from the website of the Agency Tributariawww.agenciatributaria.es or directly in https://www.agenciatributaria.gob.es
the tax data will also be available to taxpayers since April 6, 2016, by electronic means, through the electronic office of the State tax Agency. Do not forget that the Tax Agency shall, by regular mail, the draft declaration, or, if the tax data to taxpayers who have requested such shipment, unless the taxpayer’s had previously obtained electronically.
How you can access the draft or tax data of the tax return?
The taxpayer, from the first day of the campaign Renta, can electronically apply for the draft and tax data for which will require you to have the reference number, the electronic certificate or electronic ID, or Cl @ ve- PIN.
a) for the reference number that allows Internet access to your draft or tax data, the taxpayer may apply online by entering through the RENO, his NIF / NIE (in case of joint taxation, it will be necessary to indicate the NIF / NIE spouse), the amount in box 490 of the declaration of the year 2014 general taxable income subject to tax and the mobile number you want to receive SMS the reference number. They may also request the number of telephone reference (901 Dec. 12, 24), communicating the NIF / NIE of the taxpayer, the amount of the box 490 and the mobile number where you receive via SMS reference number.
However, those who subscribe to mobile alerts service AEAT receive via SMS the amount in box 490 of the 2014 declaration, with which they can obtain the reference number. Once obtained the reference number, the taxpayer can access the Internet to your tax information and to draft, through the Electronic Office, where you can confirm the draft or modify and confirm.
This year, the reference number is personal, not being linked to any file, so you can apply several reference numbers, being valid only obtained last.
b) If the taxpayer has electronic certificate recognized or signature system with password in a previous registration as a user, called Cl @ vePIN (former PIN24H), you can directly access the draft and tax return data via the Internet, through the electronic Office Agency without having to enter the amount in box 490.
As a novelty, in the course of joint taxation, will require the spouse-first declarant available electronic certificate, Cl @ vePIN or reference number, must provide the other spouse only reference number.
If the draft is received, should be considered not obliged to testify?
no, the failure to obtain or receipt of the draft declaration or tax data does not relieve the taxpayer from the obligation to testify.
You can change the draft declaration?
Yes, the taxpayer may amend its draft when it detects it incomplete and inaccurate data or lack of personal or financial data.
How have you are to request amendment of the draft?
The application for amendment of the draft may be made by:
a) Electronic media, through electronic Headquarters of the Agency within Renta 2015, indicating the NIF taxpayer and the reference number of the draft or, where appropriate, using the electronic certificate recognized or Cl @ vePIN.
b) electronic media, via telephone number 901 200 345, communicating the NIF taxpayer and the reference number of the draft.
c) by personación at any Delegation or Administration of the tax Agency or at the offices of the tax administrations of the autonomous communities authorized to offer the system of tax one-stop shop, providing the NIF taxpayer and the reference number of the draft.
If the taxpayer considers that the draft does not properly collect your tax data but do not want to change it, should directly submit the statement of income 2015.
can How to confirm the draft Income
the procedure depends on the outcome of the draft:
a) in the event that it is to enter and no is chosen by direct debit payment or, at least, the first installment, confirmation, and the resulting income can be made by electronic means, via the Internet, in the offices, located in Spanish territory of entities collaborating credit or the ATMs, electronic, telephone banking or any other system distnace banking entities collaborating credit.
b) Where to enter and opt for the direct debit payment, or at least the first payment confirmation can be done electronically, online or by phone (901 200 345), or at the offices of the Tax Agency and autonomous communities authorized to do so.
c) If it is to return, confirmation can be done electronically, online or by phone (901 200 345), in the offices located in Spanish territory of entities collaborating credit, ATMs, electronic, telephone banking or any other banking system distnace, collaborating entities or offices of the Tax Agency and autonomous communities opportunely enabled.
d) If it is to return waiving repayment or is negative (result zero), the draft was you can confirm electronically (Internet and telephone) or to the offices of the Tax Agency and autonomous communities authorized to do so.
What is the deadline for confirmation of the draft declaration of the corresponding Rent the year 2015?
a) Confirmation of the draft declaration electronically, either via the Internet or by telephone, you may be made, whatever the outcome, to enter, to return or negative, from April 6 until June 30, 2016, inclusive.
b) confirmation of the draft declaration is made by any of the remaining tracks, whatever its outcome, to enter, to return or negative, the time to do it will be from 10 May to 30 June 2016, inclusive.
regardless of the above, if the draft is to enter and taxpayers want direct debit payment statement, the deadline for confirmation will end on June 25, 2016, unless it chooses to split the payment of the tax and only domicilie the second payment, in which case the term will end on June 30, 2016.
If the taxpayer receives the draft declaration resulting in an amount to be refunded by the Administration, you should expressly request the return of the resulting amount?
Yes, the taxpayer must request the refund by confirming the draft.
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