Engaged in full campaign income, the professional firms we realize the common mistakes that appear in the draft or fiscal data, which receive the taxpayers.

The Tax, who sees everything, continues to commit the same mistakes when we communicate our tax situation.

Sometimes, the data do not help us to have a peaceful relationship with our “elder brother”. A few times because failures are going to haunt us by making a higher payment to the coffers of the State, sometimes because the return to which we are entitled is lower. If that were all, in short we would not be exposed to penalties or surcharges. The problem is accentuated when we confirm a few facts that go against the Tax Agency. A simple click can trigger a litany of problems and headaches. Requirements, checks, surcharges, penalties, and interests make up a cocktail of booze tax.

Common errors in the draft of the Income in 2015

1. Changes in marital status, birth, death or disability

Special attention should be paid to the changes in the marital status be reflected in the draft, as well as the deaths and, above all, the births, since these have the possibility of losing deductions family. Also, should take into account the situations of disability both in the personal and family.

In case of birth in 2015, the refundable amount may increase between 1,200 and 2,400 euros in the case of large families or special general or declaration of disability. Not be able to obtain this deduction, those who have already collected the advance payment for 2015. It is convenient to verify that the deduction for maternity leave is correctly entered.

2. What individual or joint return?

At the time of making the declaration of income there is a choice always pay for the most advantageous option for the family economy, although the tax agency has checked it previously the box that creates convenient. That is to say, if you’re married, you must analyze whether it is more beneficial fiscally to make it jointly or individually.

3. Deductions regional

In most cases, the deductions regional, are unknown to the taxpayers, and can report to us significant tax benefits that we will lose if we accept to hurry the draft.

4. The purpose of the deduction for rent is not for all cases

If you are thinking of changing rental housing, with the signing of a new contract, you can lose up to a maximum of 909 euros of the deduction state for lease of residence.

The purpose of the deduction state for the rental of the home only affects those who signed their contracts after January 1, 2015. If the contract is prior to that date this year are also deductible on a 10,05% the amounts paid, provided that the taxable income is less than 24.107,20 € per year.

5. The deduction for the purchase of housing still continues

In the case of the deduction for purchase of residence, has only gone to the taxpayers that purchased from January 1, 2013. Please verify that this deduction consists in the declaration, since, in some cases, due to errors of the financial entity does not include data on the mortgage loan. You should also review the amount, for which we must ensure if there are premiums for life insurance or fire linked to mortgages, to add to the calculation.

Also should be checked that the amount of mortgage is dedicated to 100% to fund the regular home, because if you have asked for an extension of the mortgage for another purpose that is different you need to adjust the percentage that exclusively finances the investment in the habitual dwelling to prevent a review of the Treasury to reclaim the difference and, in addition, be penalized.

6. Earnings from work: two checks

To the yields derived from our work, it is advisable to make two types of checks: with Respect to the income, there may be some that are not mentioned in the draft, as is the case of pensioners-returnees charge of the Social Security foreign, which sends the data to the Spanish Administration quite late, or the workers of the home.

7. Housing and local empty

is housing and local gaps generate what is known as imputation of real estate income, a hypothetical income which is estimated as a percentage of the cadastral value of the property. There is prove that these allegations are correct, as sometimes the AEAT includes dwellings which are not our property or in which the life of the former spouse.

8. Capital gains

the many times taxpayers forget to declare the capital gains, which means it has to be the Tax Agency who’s liquidating after, what that brings with it its corresponding penalty. This tends to happen, especially, with the sales of real estate or shares, official aid Plan PIVE for the purchase of a vehicle or with the aid for the purchase of housing.

There is also to be recorded in the draft if you opt for the exemption of gains from the sale of a principal residence, or of actions, on condition of reinvesting all the proceeds in a new home, or habitual actions, respectively.

9. Donations

Other deductions important that many times are not included in the draft are those of affiliation to any political party or donations, although the latter must already consist in the draft or in the tax data, so recipients should submit the corresponding statement.

10. Pension Plan

Although the manager of the Pension Plan must provide these data to the tax agency to which includes them in the draft, it is important to check that they are correct.

the account Should be taken of the reductions that temporarily have been approved if it is rescued, in the form of capital, either by retirement, disability, dependence, long-term unemployment, serious illness and, on a temporary basis from may 15 2013 to may 14, 2017, by a procedure executing on the residence.

Also, you must submit supplementary declarations, replacing the reductions in the tax base practiced and include the interests of delay, in those cases different to those mentioned in the, which exceptionally has been provided, all or part of these consolidated rights.

Cristobal Rueda

Autor Cristobal Rueda

En ocasiones el trabajo profesional se convierte también en amigos de clientes. Hoy disponemos de numerosas herramientas digitales que posibilitan y facilitan esa tarea. El blog es una de ellas y siempre ha sido mi preferencia, ya que permite reflexionar sobre el tema. En Perfil_blog a modo de diario profesional en línea compartimos conocimientos profesionales, experiencia e información que puede ser útil para el crecimiento de su empresa. Un abrazo. Cristóbal Rueda, gerente de Perfil Asesor.

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