On April 5, the campaign for the Income Declaration corresponding to fiscal year 2016 begins by digital means. If you want to file the declaration on paper, the date is delayed until May 11. Like every year, we are going to do a review of how to carry out this procedure. In this specific year, the PADRE program disappears, so some things are going to change.
First of all, what we have to check is whether or not we are obliged to make the Income Declaration , to know if it is worth the effort.
Who is obliged to make the Income Declaration?
For this year, the mandatory minimum income is 22,000 euros per year. That is, any taxpayer who generates that amount or less, if it comes from a single payer, would be exempt from filing. If your income is greater than 22,000 euros per year, it would be necessary to make the Income Declaration .
More than one payer
So what if there is more than one payer? If the sum of the second and subsequent ones does not exceed 1,500 euros, the minimum will remain 22,000 euros. In the event that those 1,500 euros are exceeded, the limit drops to 12,000 euros. In other words, with payments of more than 1,500 euros from more than one payer, it is mandatory to make the Income Declaration from 12,000 euros per year .
The web menu of the Tax Agency, with its different options.
Pensions and other benefits
If the income comes from passive benefits such as insurance, pensions or long-term care insurance, the limit is still 22,000 euros per year. All those whose benefits exceed those 22,000 euros, must compulsorily make the Income Declaration .
Heritage
Referring now to property income, it will not be necessary to make the declaration if your real estate income is less than 1,600 euros per year . As soon as 1,600 are exceeded, it is mandatory to declare.
ID
The FATHER program disappears. What happens now? We will work with the Renta Web. What does this mean? That we should no longer download any program on our computer to calculate our income. Everything is done now through the portal of the Tax Agency.
The first thing we have to do is enter the website of the Tax Agency. There we will look for the Income 2016 box and we will have to identify ourselves. To do this, we can use the electronic DNI, a PIN code or a reference .
Electronic DNI
If we have registered the electronic certificate of our DNI, we can use it to identify ourselves in the fastest way . You can request your DNIe certificate on this page.
In some cases, we can get the PIN code with a Secure Verification Code.
PIN code
The Cl @ ve is a unique system to identify yourself on the official government pages. Entering the PIN code box and giving our DNI number , we can get a temporary PIN number to carry out actions. If we want to get a permanent PIN, we can do it on the page www.clave.gob.es. If it is not the first time that we have made the Income Statement, they will send us a letter home with a Secure Verification Code (CSV), which will allow us to register directly in the Cl @ ve system.
Reference number
This reference would be the amount that appears in box 490 of last year's return . Entering with it, we will directly access the start menu. If you don't have it, you could ask for it, but you would have to use the PIN or electronic certificate for it. In case you already have that data, better use it to identify yourself directly.
RentaWeb Menu for the 2016 Income Statement.
Eraser
It will be then when you access the RentaWeb server. There, you can access the draft, consult it and modify it if you consider it necessary. This will surely occur when income from economic activities or rentals are combined. If this is the first time you go in and you don't have a draft, you can ask for it .
In any case, it is highly recommended to review all the data, and if you find data that needs to be changed, edit it in the option "Draft / declaration processing service". Even so, you have doubts, you can consult the Taxpayer Service Office (Monday to Friday from 9 a.m. to 9 p.m.), 901 200 345 (also by phone 91 535 68 13) . You can also make an appointment at the same offices from May 11.
It is important to always review the data in the draft before submitting it.
Presentation
When we consider that all the data is correct, we only have to go to "Processing the draft / declaration" and select the option to send the declaration . In addition to that, you should go to your bank only with the sheet related to the deposit or return, in addition to the reference number. No more documents are required.
Depending on the bank, you can also carry out this last operation through ATMs or Internet banking . As an extra resource, it can also be presented at an office of the Tax Agency, but in that case remember that the last day to request an appointment is June 29.
Deadlines
The deadline to carry out the entire process ends on June 30, without extensions . This also includes those who want to rectify some aspect of the declaration. A novelty is that now it is no longer necessary to present a physical document to carry out this management, it can be done through Renta Web.
If the declaration comes out to us, and we have to make a direct debit, the deadline to present a draft and declaration ends on June 25 , not 30.
With all this information, you should be prepared to face the challenge of each year : the Income Statement.