In this special Income declaration campaign, many taxpayers who, traditionally, have not had to return money to the Treasury will have to do so this year due to certain measures derived from the pandemic, such as Records of Temporary Employment Regulation (ERTE) or the new Minimum Living Income (IMV). However, the Tax Agency offers several possibilities to return the money. In a video, the agency explains what they are and how they can choose to pay the amounts owed as Personal Income Tax (IRPF).
Split payment in two installments
If the taxpayer obtains a positive result (+) in the income statement, the form of payment that appears indicated by default is that of two installments. The first will be 60% of the declaration and will be charged on June 30, while the second, 40%, will be charged on November 5. Within this modality, you can choose in turn several payment options:
– Resident payment: you only have to fill in the IBAN of the bank account in which the charges will be made.
– Electronic payment: You can use a payment with an account charge, payment by credit card or obtain the NRC supporting the payment to include it in the declaration.
– Document to enter the bank or box: the presentation will be presented but pending entry and with the generation of a payment letter that will have to be paid before June 30, 2021.
For those filers who prefer to make the payment at once, they can do so in the same way as those who split it: the domiciliation and the electronic payment or by means of a payment document at the cashier or bank. In addition, you can take advantage of other payment methods such as recognition of debt with inability to pay or request for postponement. Within this section, the novelty in Income 2020 is the option ‘Recognition of debt and payment by transfer’, aimed at people who do not have a bank account in a collaborating entity with the Treasury.
Once you have chosen the payment method, you will have to click on ‘OK’ and the declaration already filed successfully will come out. In cases of debt, the steps to follow to pay it off will be reported.
Payment divided into six installments, exclusive to ERTE
Exceptionally, the Treasury has included this year the payment installment in six deadlines No interest for workers who have been affected by an ERTE during 2020 as a consequence of the pandemic. As explained by the Tax Agency, charges will be made on the 20th of each month, between July and December. That is, the first arrives on July 20, 2021 and the last, on December 20 of this year.
Yes indeed, the amount pending payment cannot exceed 30,000 euros and the statement must be submitted within the stipulated voluntary period. “Non applicable this fractionation for the income derived from complementary self-assessments presented after June 30, 2021, or next business day, in the case of being unskilled, “recalls the Tax Agency.
This method of payment can be chosen in the moment it is presented the declaration, as detailed in the guide provided by the agency. Once you press ‘File statement’, you have to check the option ‘Unfractionated’, later ‘Other payment methods’ and subsequently, ‘Acknowledgment of debt with request for deferment’. Finally, you must click on ‘Process debt’, ‘Postpone’ Y ‘Request for extraordinary fractionation IRPF 2020 for beneficiaries of ERTE benefits (Order HAC / 320/2021) -Fraction ERTE-‘.
You can also request after filing the return. In this case, you have to enter the Electronic Headquarters of the Social Security, go to the section ‘Outstanding procedures’, click on ‘Pay, defer and consult debts’, after in ‘Defer and split’ and then on ‘Request postponement or splitting of debts’. After identifying yourself (with Cl @ ve PIN, electronic DNI or digital certificate), you must select ‘Request for extraordinary fractionation IRPF 2020 for beneficiaries of ERTE benefits (Order HAC / 320/2021) -Fraction ERTE-‘.