At the end of 2018, it is time to render accounts to the Spanish Treasury. Both for self-employed workers, as well as for companies and employees, we all have the obligation to present the 2018 Income and Equity Declaration . This same obligation also applies if we have received any type of compensation either through a prize, salary in kind (for example, a given car) or compensation from a company for a certain job (for example, if we have earned money doing a web page or a photo shoot). As usual, the Tax Agency establishes deadlines to present the Declaration, and today they are already public for any citizen who pays taxes in Spain. In addition, a series of new features have been included with respect to the 2017 Declaration.
Dates for filing the 2018 Income Statement
At the beginning of January, the Tax Agency made public, as every beginning of the year, its calendar of dates for the presentation of the Income Declaration of the previous year. In this case, the process is similar to last year's Declaration, with up to four dates to submit the draft and the declaration.
The period for the electronic presentation of the Income Declaration begins. As of this date, anyone who wishes can submit their draft Declaration through the Internet at the Tax Agency website (we can access by clicking here) or with the application for Android and iOS using the three traditional methods: Electronic DNI, digital certificate, reference number or PIN code.
In addition, for anyone who requests it, the Tax Agency allows the filing of the Declaration by telephone . To do this, we will have to make a prior appointment through the AEAT website or through the following telephone numbers:
- 901 12 12 24 (special rate)
- 901 22 33 44 (special rate)
- 91 535 73 26
- 91 553 00 71
One month later, the face-to-face presentation of the 2018 Income and Equity Declaration begins. In this case, we will have to make an appointment to present the draft of the Declaration through the numbers that we have previously provided .
One of the novelties and advantages? that the AEAT has introduced this year is that the benefits that are exempt from withholding will be automatically applied to the Declaration. Specifically, the following:
- Maternity or paternity benefits
- Benefits for large families (up to 600 euros for each child that exceeds the minimum number of children to make up the large family)
It is from this date when the deadline to present the 2018 Income Statement with direct debits results to be returned or paid ends.
1st of July
The period for submitting the 2018 Income Statement is officially over. As of this date, all Returns that are submitted after the deadline may carry a fine that will depend on whether we submit the Statement voluntarily or through a request from Doing . Fines can range from 100 to 400 euros. Remember that the claim for this payment has a duration of four years.
News of the 2018 Income Statement
In addition to some of the novelties mentioned above, the Spanish Tax Agency has added a series of payment exemptions to new concepts and updated the amount and percentage of some of the currently existing ones.
Scholarships for study
Since January 1, 2018, the AEAT established the tax exemption of payments for scholarships as follows: With effect from 01-01-2018, the exempt amount of public scholarships and those granted by beneficiary entities of patronage for study courses increases . Thus:
- Scholarships for regulated studies (payment of tuition and other concepts) will be exempt from taxes up to a maximum of 6,000 euros per year (previously up to 3,000 euros).
- Scholarships for transport or accommodation for regulated studies up to master's degrees will be tax exempt up to a maximum of 18,000 euros per year (previously up to 15,000 euros) when they are carried out within Spain. In the absence of being abroad, it will be up to 21,000 euros per year (before up to 18,000 euros).
- Scholarships for the doctorate will be tax-exempt up to 21,000 euros per year (previously up to 18,000 euros) when carried out within Spain. Outside it amounts to 24,600 euros per year (previously about 21,600 euros).
Investment for investment in newly created (or recent) companies
Since January 1, 2018, it is established that the deduction in this aspect increases from 20 to 30% , either for the purchase of shares in new or recently created companies or for the purchase of shares.
The maximum deduction base is also affected, going from 50,000 to 60,000 euros per year .
Expenses related to the payment of insurance to people with disabilities
The exempt amount is raised from 500 to 1,500 euros for the payment of insurance to people with disabilities or functional diversity.
Since the beginning of last year, the deduction in terms of expenses for the maintenance of children under 3 years of age increases to 1,000 euros . Maintenance expenses are understood to be expenses related to food, education and adaptation of sons and daughters with functional diversity problems. Also dependents of persons under three years of age for non-family reasons (ie change of child custody due to gender violence) are exempt from tax.
It should be added that the amount of this increase cannot be requested in advance.
Provision of dining room services
For people who hire canteen services, the daily tax-exempt amount rises to 11 euros per day . This amount includes food vouchers, card payments, invoices or similar documents that prove the hiring of the service in question.
The rest of the new features of the 2018 Income Statement are related to variable concepts that will depend on the subject .
Specifically, the remaining novelties are related to the following concepts:
- Expenses related to the study for training or personal retraining that do not involve remuneration or salary in kind (expenses of health personnel for attending conferences or expenses that are related to the employee's main activity)
- Transfer of preferential subscription rights
How to file the 2018 Income Statement by mobile
More and more people decide to present the Declaration through their mobile. One of the basic requirements to do so is to have one of the credentials that we have mentioned above (electronic ID, digital certificate, reference number or PIN code). To get any of these credentials, we will have to present the respective models to the appropriate administration. In the case of the reference number, we can find it in box 450 of the 2017 Declaration .
Once our credentials are obtained, the process is as simple as following the steps in the video that accompanies this paragraph.