All citizens who were in an ERTE during the year are in a special situation when submitting their declaration
When we are approaching the deadline to render accounts with the Treasury and present the Income Statement 2021, there are people who have not yet got down to work. But, it is nothing to worry about, there is still time to resolve all the doubts and carry out the process of right way and in the set time.
Since last April 6, when the 2021 Income Campaign started, and until next June 30, taxpayers can file the fiscal year both electronically, in person or through a telephone appointment. Now if the statement goes out to pay and you want to pay by direct debit, the date is advanced three days, that is, the term ends on June 27, 2022.
Before starting Income 2021, the Tax Agency foresaw entering 13,400 million euros, 10.8% more than the previous year, while the amount to be returned stipulated that it would rise 5.8%, to 11,122 million.
It is expected that by the end of this campaign a total of 21,921,000 declarations will be filed, 0.9% more than the previous year. Within that total number of taxpayers who must file their return, there are many affected by the pandemic who have been in a temporary employment regulation file, that is, in an ERTE, during the year that is declared by the Personal Income Tax (IRPF). For them, the Treasury has launched a new notice.
All citizens who were in the exercise in an ERTE are in a special situation when filing your income tax return. As explained by the Tax Agency in their website, this is because the benefits received in that stage of ERTE will count in the same way as land and wages, as work income subject to personal income tax. That is why these amounts cannot be considered exempt.
Therefore, if you do not meet the following requirements, the collection of these benefits by ERTE must be declared. On the one hand, if the ERTE worker only receives income from work in that concept during 2021, he will not be required to file the declaration unless the amount reaches or exceeds 22,000 euros per year.
On the other hand, the workers in ERTE who received amounts in other concepts in addition to the ERTE benefits and from second payer with more than 1,500 euros per year, if your income exceeds 14,000 euros per year.
Finally, in the case of combining several labor income payments while in an ERTE situation, if the second payer does not reach 1,500 euros per year, the declaration will have to be presented when they exceed 22,000 euros per year.
If the SEPE paid me more in an ERTE
Another of the problems that torments some taxpayers who have been in ERTE is the performance mismatch that they had to collect, something that has caused them to receive more money than they owed. The Treasury makes the indications clear to those who have been in this situation:
- If the taxpayer has not returned the money during the year 2021, you should consult the tax information that appears in the draft. If you agree with the amounts to be returned to the SEPE, the worker can transfer that information to Renta Web and submit their return in the ordinary way, without the need to request subsequent notifications. If the citizen is not satisfied, he has the possibility of modifying the amount of the amount.
- Instead, if the reimbursement of benefits had already taken place in 2021, The Treasury reports that it will already have this information (the SEPE transfers it) and that, therefore, everything will appear in the tax data.