Taxpayers who wanted to file their income tax return online could do so starting April 3. However, there are those who prefer to do it in person because it is more comfortable or easier for them. In this case, We will have to wait until June 3 and must be done before July 1deadline for all modalities.
Of course, to go to any of the offices that the Tax Agency has in Spain, it will be necessary to request appointment by appointment starting May 29by internetby App de the AEAT o calling to any of these phones: 901 22 33 44 / 91 553 00 71. If you do not finally attend the appointment, the organization requests cancel it with 24 hours notice.
Essential documentation
To receive telephone or in-person attention, the taxpayer must prepare that documentation referring to your personal situation and that other in cases in which, from the examination of the tax data that may be accessed prior to in-person assistance, it is determined differences with those actually obtained, explains the Tax Agency. In this way, the most important documentation is:
– Original ID of the holder who attends the appointment and photocopy of the DNI of everyone who appears in the declaration.
– He IBAN number bank account.
– Las cadastral references of all the properties you own or in which you rent or in other circumstances.
– Authorization signed by other declarants and his photocopy of ID (members of the family unit or third parties) to make the declaration on their behalf.
– Amount of fees paid to unions and of the fees paid to professional associations (if membership is mandatory).
– Proof of the amounts received for canceled insurance and that they have been contractors before December 31, 1994.
– Any proof that could give the right to autonomous deductions or other tax benefitlike like the NIF of the lessor and amounts paid for rent (if you live in a rented property) or outstanding balances of the original loan for the acquisition of a habitual residence with an extension of the loan. They will also be necessary insurance receipts if you have a mortgage, and proof of any type of deductible donation.
Other documents
In addition to this essential documentation, for the type income or income that the taxpayer has received during the year 2021 and that are not charged in the available tax dataother additional documents must be prepared:
– Work performance. Certificate issued by the payer or documentation relating to the dismissal or termination, that is, the amount of compensation, the date of agreement on the dismissal or termination, approval of the employment regulation file or opening of the consultation period with the labor authority , in case of collective dismissal.
– Real estate capital returns. Rentals of apartments, premises, parking spaces or other properties of which one is the owner or usufructuary. It is required to prepare a list and supporting documents of income (contracts) and deductible expenses (invoices). Income tax returns are not prepared with tourist rentals with a platform.
– Yields of Capital furniture. Certificates from companies, financial and insurance entities, contracts or receipts for expenses from which you have received this type of income.
– Returns from economic activities in objective estimation (modules). Documents accrediting the elements or parameters of the activity used during the year. Depending on the activity, for example, employed personnel, electrical energy consumption, surface area of the premises, fiscal power of the vehicle, income, investment property books, etc.
– Capital gains and losses. Documentation of investment funds, prizes and subscription rights, or proof of subsidies received. Both for the sale of the habitual residence and for sales of shares, real estate or other assets, purchase and sale deeds, dates of acquisition and transfer and actual amounts and expenses and taxes of purchase and sale must be presented. In the case of the habitual residence, it will also be necessary to present the declarations of the years in which deductions were made for the transferred home, the mortgage loan data and the capital pending amortization at the date of sale. For shares, real estate or other assets, investment fund certificates must be prepared.
– Regularizacin. This refers to the return of interest received from floor clauses. On the one hand, there is the certificate from the financial institution indicating the years to which the excessive interest charged for null floor clauses corresponds. On the other hand, the declarations of non-prescribed years in which a deduction was made for habitual residence, or were included within the deductible expenses of income from economic activities or real estate capital.
