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How do ERTE affect the income statement?

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In the context in which we are, many people will be wondering how the collection of an ERTE to the

In the context in which we are, many people will be wondering how the collection of an ERTE to the income statement affects. In current circumstances, having an income less than 22,000 euros per year exonerates the payer to make the income statement. However, the current situation is far from being considered current, and having received income from a second payer, in this case of the Public Service State Employment (SEPE), reduces the limit to present the Income declaration at 14,000 euros per year.

From the Tax Agency website, they warn that ERTE benefits are work yields subject to IRPF and not exempt; encompassing more than three and a half million workers who last year adhered to the temporary employment regulation files (ERTE). Following this line, more than 1,500 euros must have received this second payer, something that unfortunately covers most cases. Similarly, people who have been beneficiaries of the minimum vital income will be in the same situation.

The real problem is the real adjustment between retention and the final quota . The SEPE does not retain, or usually does it with very low types, specifically 2%, when the ideal would be to retain between 10%and 15%. That is, the less he retains the second payer, the more possibilities there are that the statement goes out to pay. When there is only one payer this adjustment is usually quite suitable; On the other hand, when there are two payers, they do not usually take into account the withholdings made by the other. In Castizo, the retention of a worker who is not obliged to present the income statement throughout the fiscal year will be the same figure that a worker who has two payers must pay and has made the statement.

Do you want to know more about fiscal deductions for R&D? Our technical team can help you in .

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