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Source: Arrabe Asesores 11 April 2011


Start the campaign for the submission of tax return income tax of individuals 2010

The Income Tax of Individuals (income tax) levied on the income earned by individuals ordinarily resident in Spain, considering their personal and family circumstances.



Online or by telephone:

4 APRIL 30 JUNE 2011

Until June 27, 2011 if payment domiciled

(Direct Debit: 30 June)

Other ways:

3 MAY-30 JUNE 2011

Until June 27, 2011 if payment domiciled

(Direct Debit: 30 June)



3 MAY-30 JUNE 2011

Until June 27, 2011 if payment domiciled

(Direct Debit: 30 June)



a) Income from work (wages, salaries, pensions ...).

b) Income from capital (dividends, interest on accounts ...) and property (real estate lease ...).

c) Income from business activities (business, professional ...).

d) Gains and losses (for transfer of goods, certain prizes ...).

e) Allegations of income established by law (ownership of certain buildings not leased housing than usual ...).


The amount and nature of the income received during the year determines whether you are required or not to file the 2010 income statement.



In general, they are required to submit income tax return for individuals ordinarily resident in Spain that have achieved fiscal 2010 revenues in excess of the amounts for each class or source notes:

A) yields integrated work with the following limits:


1 º. In general, the annual limit is 22,000 and, if coming from a single payer. This limit also applies if you have received from several payers that:

• The sum of the amounts received from econd and other payers, in order of amount, not exceeding, together, 1,500 and annual.

• Your earned income only consist of Social Security pensions and other benefits of passive and that the retention rate determination had been made applicable under the special procedure established by regulation. This procedure should apply for the months of January and February of declaration (model 146).

2 º. The limit is set at 11,200 and a year when:

• To undertake more than one payer, if the sum of the amounts received from the second and other payers, in order of amount, exceeding 1,500 and annual.

• You have received compensatory spousal pensions or annuities for food, except that the latter come from the parents by court order.

• The payer of income is not required to withhold (eg, pensions from abroad).

• The integrity of the work receive income subject to fixed rate of retention.

B) full return of capital income and capital gains subject to withholding or deposit, if at all and do not exceed 1,600 per year.

C) Income derived from real estate taken up as property ownership, full return of treasury bills and grants for the purchase of housing units or appraised price, with the limit set of 1,000 and annual.

Not have to declare that obtain only earned income, capital (fixed and movable), economic activities and capital gains, whether or not subject to withholding, if the sum of all not exceeding 1,000 and annual economic losses lower at 500 e.

However, taxpayers must file a return order to benefit from the implementation of the following deductions or reductions:

• Tax credit for investment in residence.

• Tax credit for business savings account.

• Deduction for international double taxation.

• Reductions in the tax base for contributions to various social welfare schemes.

These limits are the same individual and joint taxation. If you exceed any of these limits is required to file your return.



Who can apply for the draft declaration?

All taxpayers if their income in 2010 came exclusively from:

a) Income from work.

b) investment income subject to withholding or deposit and Treasury derivatives.

c) Allocation of income from real estate if from a maximum of two properties.

d) Capital gains subject to withholding or deposit and subsidies to purchase the residence.


There may enter or confirm (provide) the draft statement:

a) Those who have obtained progressive income exempted under agreements to avoid double taxation treaties signed by Spain.

b) Those with pending compensation negative items from previous years.

c) The tax regularize situations from statements previously presented.

d) Those who are entitled to the deduction for double international taxation and exercise the right.


If your situation we can not drafted the declaration, send data to help build FISCAL its income statement.



More information: Arrabe Advisors

Phone 902547950/911444130

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