A young person completes the income declaration form.


Declaración de la Renta


This Wednesday, April 4, the 2017 rent campaign starts, although from March 15 you can already check the fiscal data through the new Treasury app , which allows you to present the statement as long as you do not need to add information to the draft provided by the Tax Agency.

The great novelty of this year will benefit, according to the calculations of the Treasury, almost five million taxpayers. Through it you can obtain the reference number and present the declaration of up to 20 different NIFs.

# In addition to the new app to comply with the Treasury in a single click, another novelty is the We Call You plan , which increases telephone assistance with the aim of reducing the number of people who request face-to-face assistance. And, last season, of the citizens who came to the offices, 860,000 were limited to confirm the draft without introducing any change.


Before confirming, it is advisable to review and update , if necessary, the information regarding the family situation, housing, savings, donations, investments and changes related to personal assets:

living place

What to declare if you are a tenant, landlord or landlord
The mortgage loans requested after January 1, 2013 no longer deduct. So if you are one of those who has launched the purchase of a home in the last year, the Treasury is not going to compensate. But if you bought it before 2013 and have already deducted for this concept in statements prior to 2013, then you will pay 15% of the amounts paid, with a limit of 9,040 euros.

Treasury will not tax you if you are one of those who managed to recover the money for an abusive ground clause , because this amount does not have to be declared.

If you live rent , you receive a maximum of 24,107 euros gross per year and your lease contract began before 2015, you will also receive a discount of the fees paid. An aid that you can add to those that the autonomous communities also give for this concept. On the other hand, owners who have a house leased and this is the usual residence of the occupants may also deduct 60% of the income received.


Novelty: family minimum by descendants
Women who contribute to Social Security and have children under the age of three are entitled to a deduction of 1,200 euros per year when making the income statement. This help can be requested in advance at a rate of 100 euros per month. To this we must add the aid given by the autonomous communities. For example, in Madrid, the birth of the first child will deduct this year with 600 euros, 750 if it is the second and 900 if it is the third or more. Large families can receive deductions in the differential fee of 1,200 euros per year.

One of the novelties of this year is the family minimum by descendant, which also includes people to whom the taxpayer has been assigned guardianship or foster care by court order .

In Galicia, families will be able to deduct the expenses destined to the use of new technologies in homes. And in Madrid, Aragón and Valencia, among others, the expenses derived from the education of the children also count.


Do I have to make the last statement of the deceased?
If in 2017 you lost a direct relative, you will not have to declare the inherited assets (for these you have already paid the Inheritance and Donations Tax) but the profits that have been generated , for example the interest accrued by the savings received or the income received of having rented a flat.

And on the other hand, you will also have to make the statement of the deceased relative . To do this, you must present your declaration in the individual form and integrate the income obtained until the time of death, making, where appropriate, the payment of the resulting debt. However, if the result of said declaration is ‘to return’, to process the return and obtain payment, the successors must complete the form H-100 ‘Application for payment of return to heirs’ and attach documents such as the certificate of death, the family book, the last wills, the testament and the proof of payment of the Inheritance and Donations Tax (the maximum term is six months).


If I was a Popular shareholder and I exchanged for Santander?
Many shareholders of the extensions of Banco Popular exchanged their shares for the so-called ” Loyalty Bonds” of Santander , but there are also those who did not exchange them. The tax treatment of this compensation is generating one of the most important new fiscal doubts in this exercise. Antonio Gallardo, from iAhorro, explains that “the exchange of shares may seem like a neutral transaction, since fiscally first the losses calculated as the difference between the purchase value of the shares in the capital increase minus the transfer value are imputed when Popular was acquired by Santander, which was at zero euros, with which the loss is for the total value purchased, which is compensated with the delivery of the loyalty bonds in compensation for said return on the negative capital stock. what would be taxed would be the periodic payments of the bonds “. The capital is guaranteed at 100% only for shareholders whose investment was equal to or less than 100,000 euros.


Expenses for recycling or professional training
Since January 1, 2017, the cases in which the studies arranged by institutions, companies or employees and financed directly or indirectly for the updating, training or retraining of their personnel, when they are required, have not been considered as remuneration in kind. for the development of their activities or the characteristics of the jobs, even when their effective provision is made by other people or specialized entities.

After this modification, it is understood that the studies have been arranged and financed indirectly by the employee when they are financed by other companies or entities that commercialize products for which it is necessary to have an adequate training by the worker , provided that the employer authorizes such participation.

More information about:

  • Statement of income