There are only days left until the end of the holiday. 2021 Income Campaign and there are still many Spaniards who did not catch up with the liquidation. If you are one of the laggards and have received it throughout 2021 andHe Minimum Vital Income (IMV) or did you go DEFERYou will have to know that even if you do not reach the minimum, you will have to submit your placement in the same way.
Therefore, beneficiaries of IMV must present the declaration, adding other possible benefits that are 1.5 times the IPREM, although it does not mean that they have to pay if they do not receive it.
In case of being on ERTE, having minimal access two payersif the sum of their fees exceeds 14,000 euros, they will have to submit a declaration of income from the second payer. Exceeding 1.500 Euro.
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IMV beneficiaries must file a personal income tax return regardless of the amount of their income.
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IMV itself is an exempt income and the vast majority of beneficiaries will not have to include it in their returns, but will have to file a return.
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Yes, amounts in excess of EUR 11,862.90 (Public Revenue Indicator for Multiple Impacts, 1.5 times IPREM) must be declared as income from work. In case of receiving, together with the IMV, minimum placement income, guaranteed income and similar assistance from Autonomous Communities for groups at risk of social exclusion. and municipalities, you must declare and pay taxes only on this excess.
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In the vast majority of cases, the statement will be very simple with no income to be included. In most cases, the fee will be zero (neither deposit nor refund), so if no other income has been received, statement boxes will appear with a zero amount.
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Minimum Vital Income does not in itself entitle maternity deductions or deductions for extended families or disabled dependents.
If SEPE pays an ERTE higher than the corresponding amount to be declared in the Revenue Campaign in 2021, it will be different depending on whether SEPE has initiated/completed the refund file for it. On the date of the taxpayer’s declaration or if the return file has not yet been started.
There are two basic assumptions:
- The repayment of the surplus paid by SEPE has already occurred in 2021. In such a case, the Tax Office will already be notified of the correct amount, this correct amount will appear in the tax data, and the taxpayer will normally file his/her return based on this data without later requesting correction.
- That the surplus paid by SEPE is not repaid in 2021. In this case, the taxpayer should review the financial data. If the taxpayer accepts the amounts to be reimbursed to SEPE, they can transfer this information to Renta WEB and then file the declaration as normal without requesting correction. In any case, the contents of the box can be changed if the taxpayer does not accept the amount.