It is a non-compulsory but very convenient initiative to know what information the Treasury has about us. The request is made through its website.
It is possible that the Tax Agency does not have complete information, which may mean that we cannot benefit from any tax relief, that we pay less than what we are entitled to, or that we are returned more money than we are entitled, circumstances that in no case benefit because there may be a later inspection.
The self-employed cannot request the draft of the income statement since the Treasury cannot know the income and expenses that they have had throughout the year.
The only exception is that of autonomous partners or administrators of a commercial company who have a company payroll.
In general, the personal income tax return is filed individually, however, people integrated into a family unit can choose to file jointly.
In cases of marital separation or divorce, the option for joint taxation corresponds to whoever has the custody and custody of the children on the date of accrual of personal income tax, as it is the parent who lives with them. In the cases of joint custody and custody, the option of joint taxation can be exercised by either of the two parents, the other choosing to declare individually.
Once the option to pay taxes individually or jointly has been exercised, it is not possible to later modify said option by filing new returns, unless these are also filed within the regulatory deadline for filing returns.
Thus, the joint return in 2018 does not require that you also have to file jointly in 2019.
The joint declaration of Income 2019 compulsorily covers all members of the family unit.
If any one of the members of the family unit files an individual return, the remaining members must use this same tax regime.
In order to determine the existence or not of the obligation to declare, the amount of income, the taxable and payable base and the tax debt, the rules of individual taxation are applied, in general, without the rise or multiplication of the amounts or limits based on the number of members of the family unit.
The maximum reduction limits for contributions to the aforementioned social welfare systems, to the protected assets of disabled people and to the Social Welfare Fund for professional athletes will be applied individually by each participant, contributor, mutualist or insured integrated into the family unit that qualify for any of these reductions.