Keys to an income campaign full of obstacles

Javier Tahiri




This year’s will be an Olympic Income campaign: the Tax Agency will collect a record number of returns, with 21.57 million (2.1% more compared to 2020), of which 5,690,000 will be paid (5 , 7% more) and 14,330,000 to be returned (-1%), to which 1,280,000 negative returns are added (26.9% more). These are some of the keys to a campaign marked by ERTE

I have been in ERTE, does the number of payers change?

Yes. If you have received a benefit for this situation, the number of payers goes from one to two: your company and the Public Employment Service (SEPE). Some 327,000 taxpayers affected by ERTE who did not file a return the previous year have become obliged to declare, having had two payers in 2020. If income has been received from two different sources, the minimum income threshold that requires filing the return falls from 22,000 to 14,000 euros provided that more than 1,500 euros have been obtained from the second payer. Those workers in ERTE who have to file income tax returns will now have to pay taxes for amounts that last year did not suffer personal income tax withholding.

In that case, will I pay more income tax?

Personal income tax must be paid on the amounts received in 2020 that the SEPE did not withhold, so it is advisable to postpone the declaration and thus gain a few months of liquidity in case it pays. The Treasury gives an example with a salary of 21,000 euros that in 2020 he received 16,000 from his company and 5,000 from the SEPE when he was in an ERTE. This worker must enter the Tax Agency now 1,645.27 euros. In this way, adding the deductions that were made to his salary, he will have paid 2,504.47 euros in personal income tax corresponding to the year 2020, an amount similar to the 2,578.8 euros that he would have paid if he had received those same 21,000 euros and had them taxed only on the basis of withholdings.

Can I postpone the payment?

Yes. The Treasury published yesterday a ministerial order in the BOE in which it approves that employees in ERTE will be able to pay personal income tax on benefits in various installments. Specifically, in six, from July 20, 2021 to December 20, without late payment interest. Expiration will occur on the 20th of each month in the second half of the year for those who request it.

Will there be employees in ERTE who end up paying more personal income tax?

Yes, there are. In certain cases, workers who have to file income tax due to having been in an ERTE and having had two payers will have to pay more taxes than if they had collected the same amount from a single payor and had not been obliged to do the tax. statement of income. This is so in those returns below 22,000 euros whose autonomous communities – which have transferred 50% of the personal income tax rate – have rates higher than the state rate. Companies normally make payroll withholdings following the state rates, so that when filing the income, the Treasury adjusts the differences, positive or negative, with the tax rate of the autonomous community where the worker resides. In these cases, according to ABC calculations, Income will make workers from the Valencian Community, Murcia, Aragon, Extremadura, Balearic Islands and Asturias pay more income tax, which in certain cases have a higher tax among some of these incomes less than 22,000 euros. Catalonia approved a deduction to avoid this casuistry, while in regions such as Madrid, the Canary Islands or La Rioja, the regional section is lower than the state section for these sections.

If I have received an undue payment from the SEPE, should I pay IRPF for it?

Among the employees in ERTE, there are “several dozen thousands” of employees who have received undue payments from the SEPE and who, in some cases, will have to pay for it. If the recipient knows the amount that the SEPE unduly paid him, he can make the Income declaration as if said operation had not occurred, even if he has not yet received any notification or has not proceeded to the refund. However, if you do not know the amount and the SEPE has not communicated it to you before the end of the term, you must file the Income Tax return for this amount and then request a correction so that the Treasury proceeds to reimburse you the amount of personal income tax. overpaid.

How does the alarm state affect taxpayers in modules?

In modules, the days on which the first alarm state was declared (99 days) will not be counted as an activity period. Nor will the days of the second semester of 2020 be taken into account in which, whether or not a state of alarm has been declared, the effective exercise of economic activity is suspended due to the measures adopted by the competent authority. If the taxpayer records a number of days greater than 267 (366 days of 2020 minus the 99 of the alarm state), the application generates an error.

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