WHO IS OBLIGED TO FILE INCOME TAX DECLARATION IN 2018?

Taxpayers are obliged to file annual Income Tax declaration 2018 to the Spanish Tax Agency when they have received ANY of the following incomes in the amount indicated:

1.       WORK OUTPUTS exceeding the annual amount of 22.000 gross

a.       When they come from an only payer

b.       When they consist of passive benefits (article 17.2.a of Income Tax Law), even if they come from two or more payers, provided that:

                                                               i.      the Tax Agency has determined the amount of the pertinent withholdings (by prior presentation of a form No. 146 by the taxpayer),

                                                             ii.      the actual number of payers does not enhance the number initially declared in the form No. 146,

                                                           iii.      the amount of the passive benefits actually received by the taxpayer does not exceed the amount initially declared in more than 300 € and

                                                           iv.      none of the circumstances determining the increase in the type of withholding has occurred within the year.

2.       WORK OUTPUTS exceeding the annual amount of 12.643 €:

a.       when they come from more than a payer and the amount obtained from the second and subsequent payers exceeds 1.500 € (except when the taxpayer had died before July 5^th 2018),

b.       when the related work outputs are not subject to withholding,

c.       when they consist of compensatory maintenance for the spouse economically affected by the divorce,

d.       when they are subject to a fixed retention.

3.       WORK OUTPUTS exceeding the annual amount of 12.000€, when they come from more than one payer, the amount obtained from the second and above exceeds 1.500€ and the taxpayer had died before July 5^th 2018.

4.       RETURNS ON PROPERTY INVESTMENT exceeding 1.000€

5.       YIELDS FROM CAPITAL exceeding 1.000€

6.       YIELDS FROM CAPITAL not subject to withholding

7.       ATTRIBUTED INCOME FROM URBAN BUILDINGS exceeding 1.000€

8.       HOUSING ALLOWANCE for the acquisition of social housing or housing with controlled price.

9.       INCOME FROM BUSINESS ACTIVITIES exceeding 1.000€

10.   CAPITAL GAINS exceeding 1.000€

11.   CAPITAL LOSSES exceeding 500€

12.   Taxpayers with the right to deduct their investment in HABITUAL RESIDENCE, DOUBLE INTERNATIONAL TAXATION, PENSION PLANS, etc.

13.   Taxpayers who want to request a REFUND derived from IRPF regulations.

(Article 96, 34^th and 18^th transitional provisions of Income Tax Law; article 61 of Income Tax Regulation)

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