Quarantine for everyone, except for personal income tax

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Quarantine for everyone, except for personal income tax





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Despite the exceptional situation we live in because of COVID-19, the machinery of the Tax Agency related to the presentation of the different taxes corresponding to the State does not stop, and it is at least surprising given the moment we are in and the inconsistency that it can suppose with the purpose of the measures adopted in the last days by the own Government.

Recall that these measures tend on the one hand to limit the mobility of the population to stop the spread of the virus and, on the other hand, try to reduce the economic impact it will have on the Spanish economy. Thus, in tax matters, with the intention of achieving these purposes, certain terms have been extended regarding the entry of debts liquidated by the Administration and deferrals granted and certain tax procedures, also allowing deferment under advantageous conditions for individuals or companies with volume of invoicing in 2019 less than 6 million euros of tax debts of less than 30,000 euros whose term of declaration and income ends until May 30 inclusive.

So far, everything is correct and consistent with the stated purpose: it is about injecting liquidity (through “deferrals” of the payment) and reducing tax procedures, thus limiting the need to interact between taxpayers, their advisers, managers and the Administration itself. However, after a few days of doubts about whether the suspension measures affected the obligation to submit self-assessments and the obligations related to the Immediate Supply of Information in VAT, it is reported that these are special procedures not affected by the suspension agreed by the Government, and a few days later it is announced that the personal income tax campaign continues and begins in 10 days.

The Government has justified this last decision in that the majority of taxpayers file their returns online, avoiding displacement, and which, in addition, most of them find it necessary to return, so that much-needed liquidity will be injected into the system. Both statements should at least qualify them, since although most of the statements are made online, this does not imply that it is the taxpayer himself who at home (scrupulously complying with the confinement measures set by the Government) carries out the procedure. without maintaining contacts with anyone, but the reality is that this simplification is obviating the role of the AEAT social partners, the managers and advisers who prepare the statements of their clients each year and who, by maintaining the immovable income tax campaign on the calendar, they will have to hold meetings with the disciplined taxpayers and socialize with them, despite the inadvisable nature of such action at the time we live. To this must be added that there are 12% of taxpayers according to the Treasury itself that presents its declaration in person, which taking into account that we are facing a tribute with almost 20 million calls to declare (statistics of the AEAT itself corresponding to 2017), It will make that in fulfillment of this duty, almost 2 and a half million Spaniards appear before the tax authorities for the presentation of their corresponding declaration.

Regarding the second justification for the maintenance of the campaign, although it is true that there are almost 14 million taxpayers with a result to return compared to the 5 million taxpayers with a result to enter, it is not less than the result of compensating some and other amounts are favorable to the Treasury, that is, more will be paid than what will be returned, also coinciding that the majority of these amounts to be paid will affect individual businessmen, the self-employed, many of whom will have had to close their businesses. during the quarantine without the possibility of generating income, but they will have to present their corresponding personal income tax declaration and pay what corresponds, and without the possibility of postponing it in the advantageous conditions approved by the Government, since they reach those debts whose declaration period ends May 30, when it is known to all that the IRPF declaration period ends a month later.

There are those who can ask what could have been done and the answer is found in our own country: Alava has modified the deadline for the presentation of personal income tax returns (remember that in this case the powers in said tax correspond), expanding in certain circumstances the same until September, and it has also delayed payment by taxpayers until November. Once again, differences are generated between taxpayers according to the place of residence.

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