The campaign of this year’s income statement is in the midst of the crisis caused by the Coronavirus. The campaign corresponding to the year 2020 starts on April 7 and will end on June 30. This campaign does not include new novelties with respect to the IRPF sections; However, in the campaign of the year 2022 when the 2021 exercise has to be settled, new sections will be introduced for the highest amounts.
Main novelties of the 2020 campaign
The tax is raised in the general income: there were 5 sections that marked the tax scale that applies to the general liquidable base. In 2021 a sixth section is launched that will only affect income exceeding 300,000 euros. To these income a type of 24.50%will be applied, which build 2 points above the total they taxed last year.
- Rises the tax in savings income: These are the different sections in which savings income are taxed in 2021.
- Between € 0 and € 6,000 of the liquidable savings base: 19%
- Between € 6,000.01 and € 50,000: 21%
- Between € 50,000.01 and € 200,000: 23%
- Greater than € 200,000: 26%
- the amounts that can be contributed with deduction to some pension plans are reduced: cannot exceed 2,000 euros personal contributions to a pension plan, although companies can receive up to 8,000 euros . Also, 1,000 euros a year will be the maximum deductible contribution to the spouse plan and the maximum contribution in private dependence insurance is 2,000 euros.
- having been a beneficiary of an ERT can force you to submit the declaration of the income since the Public State Employment Service (SEPE) is considered as a second payer. In the case of having a single payer, if your income is less than 14,000, in principle, it will not be mandatory to submit a statement.
forms of presentation
- Presentation through the Internet: from April 7 to June 30, the income statement may be submitted through the web rental program.
- Presentation in person: To make the income statement in person at the offices of the Tax Agency, it will also be necessary to go by appointment. It can be requested from May 27 and June 2 will begin to serve taxpayers. The deadline to request an appointment is June 29 (the campaign ends a day later)
- Present the income statement by telephone : If you want to process the declaration of telephone income, it will be necessary to make an appointment in the Tax Agency. The previous appointment will be available since May 4, and as of May 6, taxpayers will begin to be attended.
Do you want to know more about fiscal deductions for R&D D+i? Our technical team can help you in info@verumasesores.com .
