BackFor a taxpayer who wishes to apply deductions or reductions in the Income Tax Return, it is of vital importance to collect all the income obtained, but also all the personal data that may have changed in the last year.
Personal changes to notify in the Personal Income Tax Return
– Change of address: many of the deductions vary according to the place of residence since these are of autonomous character. If the change of residence is outside Spain, you will have to declare the IRPF in the country of residence if you have been living there for a minimum of 183 days in the last year.
– Birth of children: mainly, this has direct effects on mothers due to maternity deductions. There are deductions of up to €1,200 per year for those who have children under three years of age, and a deduction of an additional €1,000 can be added for daycare expenses.
– Marital status: will have an effect on tax treatment. An example is that, if the tax return is filed as married, there is the option of filing it as a joint return.
It should be remembered that the Tax Agency has this data if it has been registered. In the event that any modification related to these areas is not notified, there may be financial penalties for the taxpayer. The taxpayer must have all these changes prepared and documented. Anything that may entitle the taxpayer to deductions or any other tax benefits must be granted by means of a voucher.
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