will not have to declare the taxpayers who earned income in the year 2010 from just three of these sources, individual or joint taxation:
a) work full return to the overall limit of 22,000 per year when from a single payer. This limit also applies in the case of taxpayers who receive income from more than one payer and meet any of the following two situations:
1. Nd that the sum of the amounts received from the second and other payers, in order grants do not exceed the whole amount of 1,500 euros per year.
2. Nd their only earned income consist of the benefits liabilities referred to in Article 17.2) of the Income Tax Act and the retention rate determination had been made applicable under the special procedure laid down in Article 89th) of Regulation Tax Income Individuals for recipients of such benefits.
b) work full return, with a limit of 11,200 per year, when:
1. º come from more than one payer, provided that the sum of the amounts received from the second and other payers, in order of amount, together exceed the amount of 1,500 euros per year.
2. No compensation will be perceived spouse's pension or annuity for food other than those collected from parents, by judicial decision under Article 7, paragraph k) of the Income Tax Act.
3. º The payer of income from work is not required to withhold in accordance with the provisions of Article 76 of Regulations on Income Tax of Individuals.
4. No returns are perceived integrity of the work subject to a fixed rate of retention.
c) full return on capital assets and profits property subject to withholding or deposit with a combined limit of 1,600 per year.
d) Income earned on real estate under section 85 of the Income Tax Act, income from capital intact not subject to withholding derived from Treasury bills and subsidies for the purchase of public housing or appraised price, with the limit set of $ 1,000 annually.
not have to declare only taxpayers who obtain full return of labor, capital or economic activities well as capital gains, with the limit set of 1,000 euros per year and losses of value of less than 500 euros.
For the determination of the obligation to testify in the above related terms, do not take into account the exempted income.
*** shall declare taxpayers have a right to deduct housing investment, savings-account company for international double taxation or perform contributions to heritage protection of persons with disability, pension plans, insured pension plans or mutual social security, pension plans and insurance business unit that reduce taxable income, when exercising that right.
Notwithstanding the foregoing, the presentation of the statement will be required in any case, to request and obtain refunds resulting from tax regulations. have such consideration as appropriate for any of the following reasons:
a) By reason of the deductions, income and installment payments on account of Income Tax of Individuals for the fiscal year 2010.
b) On account of amounts of income tax of non-residents referred to in paragraph d) of Article 79 of Law 35/2006 of 28 November, regulating Tax Income Individuals.
c) Because of the deduction for maternity and birth or adoption set out respectively in Articles 81 and 81 bis of Law 35/2006 of 28 November, regulating the tax on personal income Physics.
In accordance with Article 66 of Regulation Income Tax of Individuals, taxpayers are not required to file declarations are only provisional settlement practice referred to in Article 102 of the Income Tax Act, when the data provided by the taxpayer to the payer of income from work are false, incorrect, inaccurate, and have practiced as a result of this
, some deductions lower than would have been appropriate. For the practice of the provisional settlement deductions shall be taken only practical effects resulting from the information provided by the taxpayer to the payer.
Similarly, when taxpayers are not required to file a refund request that corresponds with the timely submission of the draft self-assessment or duly signed or confirmed, the provisional settlement that you can practice the tax authorities may not involve any obligation by the taxpayer different from the previously returned restitution plus interest of delay referred to in Article 26.6 of Law 58/2003, of December 17, General Tax
JaumePrats@BarcelonaAdvocats.com
Barcelona Advocats
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