Workers affected by the temporary employment regulation dossier (ERTE) in 2021 should consider some considerations when submitting their 2021 income tax returns, the campaign of which began last April..
Having more than one taxpayer, possible mistakes made by the State Employment Agency (SEPE) in the payment of benefits or the withholding tax applied can have important consequences in the declaration. These are some keys.
Why is the income statement different for those affected by ERTE?
Since workers affected by ERTE receive a SEPE allowance, They had two payers in 2021 (your company and SEPE) for tax purposes.
Your tax situation is the same as for any employee with multiple payers, but different than if you have a single payer.
What does it mean to have two payers?
What threshold for filing the declaration The rent is lower.
If the taxpayer has only one taxpayer, they must file an income tax return only if their income for that year exceeds the taxpayer income. 22.000 Euros, however, if you are under this amount, you can send it voluntarily.
If the taxpayer has more than one taxpayer, If you have entered more than 14,000 Euros, you must make a statement, as long as the installments of all payers from the second do not reach 1,500 euros. This is so because some taxpayers are unaware of others’ payments and withholdings, so it is necessary to adjust taxation.
If there are two payers, do you have to pay more than there is one?
No. The taxation is the same because it depends on the income earned, not the number of taxpayers.
Will the result of the declaration be the same as in other years?
subject to withholding which has been applied. Normally, when a worker has only one employer, the employer withholds on their income. However, if you have multiple payers, none of them will know what the total income is, so withholdings may be excessive or insufficient and this will need to be adjusted in the IRPF agreement.
In the case of those affected by an ERTE, If the benefits they receive are small, it is likely that SEPE has not withheld.therefore they will have to pay the pending taxes with the declaration.
What about cuts?
Family deductions -For extended families, dependents or descendants, or families with a disability or single parent, two children and not receiving a pension for food- not affectedbecause they are linked to Social Security registration or collection of benefits.
However, the benefit maternityPaid by women with children under the age of three, for their own account or linked to the development of an activity by someone else, so that if it is interrupted or stopped by an ERTE, the conditions for implementing it are no longer met.
What happens if there is an error in SEPE payments?
This is one of the main concerns of many groups and even the Ombudsman has warned about it. exceptional situation in which workers find themselves Those who have received higher benefits for ERTE than their corresponding counterparts.
According to treasury technicians (Gestha), if SEPE has unnecessarily requested reimbursement of amounts paid and they are returned in 2021, the tax data must be accurate and reflect actual income.
In its place, If PA requested extradition and the return was made in 2022, it is possible that the draft does not contain corrections.. In these cases, the taxpayer must modify the draft to record the actual amounts charged after deducting the refund.
Finally, in cases where the PA has not yet requested a refund at the time of filing the tax return, the taxpayer must declare the total income earned. Then, once the SEPE has requested the refund and the refund has been made, the taxpayer self-assessment correction request fix the refund and recover the excess tax amounts when appropriate.
Are any changes planned in the taxation of this group?
No. Finance Minister María Jesús Montero insisted that the IRPF regulations remained unchanged and that all taxpayers would pay. “Depends on what you getnot a euro less, not a euro more”.
What do experts recommend?
Experts recommend reviewing all data before confirming. dusterparticularly those referring to amounts received from SEPE and possible refunds.