Inland Revenue Spain taxes

Resolution of January 26, 2022, of the Directorate General of the State Tax Administration Agency, approving the general guidelines of the Annual Tax and Customs Control Plan for 2022.See consolidated text.

This Strategic Plan is the result of the reflection of the whole organization and constitutes, therefore, the framework in which the remaining planning instruments of the Tax Agency will be included.

It should be highlighted the approval, in the first half of 2021, of the Addendum to the Strategic Plan 2020-2023 which includes the updating of the initial lines of action to adapt them, on the one hand, to the situation caused by the international pandemic and, on the other hand, to the new circumstances in a very changing economic and technological environment, a commitment reflected in component 27 of the National Plan for Recovery, Transformation and Resilience, dedicated to the prevention and fight against fraud.

Therefore, the Annual Tax and Customs Control Plan breaks down the actions to be carried out by the organization in 2022 in line with the provisions of the Strategic Plan and its Addenda, and aims to promote new lines of action.

When to file the 2021 income tax return?

Between August 10 and October 20, 2021, the deadlines for individuals to file the income tax return for the taxable year 2020 in Colombia expire.

When is the d 151 return filed?

The indicated informants must file their informative declarations no later than February 28th of each year.

When must information returns be filed?

It allows you to file the informative declaration of the people you withheld ISR, IVA or IEPS taxes from in the previous fiscal year. It is filed no later than February 15 of each year in accordance with rules 2.8.3.1, 2.8.3.2 and 2.8.3.3 of the Miscellaneous Tax Resolution.

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Tax Agency: notifications

THE GENERAL DIRECTION OF INTERNAL TAXES OF THE MINISTRY OF FINANCE informs taxpayers that corrective plans are currently being developed, in order to urge them to comply with their tax obligations, which are detailed below:

Guidelines to facilitate the application of the Special Contribution to Large Taxpayers for the Citizen Security Plan. The purpose of this guide is to establish the guidelines to facilitate the application of the Special Contribution to Large Taxpayers for the Citizen Security Plan, pursuant to the contents of Legislative Decree No. 161, published in Official Gazette No. 203, Volume No. 409, corresponding to November 5, 2015 and its amendment pursuant to Legislative Decree No. 324, published in Official Gazette No. 93, Volume No. 423, corresponding to May 23, 2019. These provisions shall be applicable to the taxpayers obligated to the Payment of the Special Contribution to Large Taxpayers for the Citizen Security Plan.

When is the 2021 2022 income tax return due?

– April 6 to June 30, 2022: online filing of Income and Wealth tax returns 2021. – May 5 until June 30, 2022: The Tax Agency can file your Income Tax Return 2021 by telephone (appointment request from May 3 until June 29).

How do I know if I have to file a 2021 DIAN income tax return?

If you are registered in the RUT, with an enabled user account. Log in to www.dian.gov.co, go to the Transactional menu, click on the Registered User option and start a session in your own name by providing the type and number of your identification document and password. There, consult the Suggested Statement.

How is the D-151 made?

Double click on D151 Annual Statement Summary of Customers, Suppliers and Specific Expenses. You will arrive at the form screen, click on Create Declaration. You will see the Informant Search window, with the list of names that have been registered.

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Income 2020

When the income tax return is returned and the amount has not been received, the taxpayer worries especially when the amounts involved are large.  A common question from our clients….How long does the Tax Agency have to return my income?

You can check the status of your return from the Renta app or in the following link of the Renta services portal. You have to click on “Draft / return processing service (Renta WEB)” and to carry out this procedure you need to identify yourself electronically, there are three options:

In the “Processing Status” section of the file one of these messages will appear: “Your return is being processed”, “Your return is being checked”, “Your return has been processed by the Tax Management bodies, and the refund requested by you is considered to be in accordance with your request”, etc.  When the appropriate checks have been carried out and the return is correct, the message will appear indicating when the refund will be issued to the bank account you indicated when filing the return.

What is D-151 in Costa Rica?

Code to report sales of goods or services in general, made at the national level to the same person, for interest, commissions, rents and professional services rendered to the same person during the fiscal period.

How to file Form 151?

Form 151 is filed electronically through the Electronic Headquarters of the Tax Agency. The type of access is with [email protected] PIN, electronic identification certificate or electronic DNI.

What information returns are filed in 2020?

Salaries. Informative declaration of the persons to whom payments were made for salaries or concepts assimilated to these. Withholdings. Informative declaration on the persons to whom ISR, IVA and IEPS were withheld.

Social security electronic office

Before pressing the button that generates the income tax return, it is more than advisable to check it thoroughly beforehand. But nobody is free of errors, and it can happen that an error is detected a posteriori. In this case, even if the return is already filed, it can be corrected.

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If errors are detected a posteriori, the situation changes. If the correction is made by the taxpayer, the Tax Agency (AEAT) may impose a surcharge of between 5% and 20%. If it is the AEAT that takes action in the matter, there will foreseeably be fines if the error is against you.

When the error is against you because you have overpaid or underpaid, the taxpayer must request the AEAT to correct the situation, whether or not the tax return has been settled. There are three formulas:

In the process of verification of the return, the Tax Agency can request information or clarifications to the taxpayer through a requirement. These are notifications sent by registered mail or through the electronic mailbox in which a certain documentation will be requested and a reply is mandatory. Normally they arise because the AEAT is aware of data different from those declared. The term to answer is of 10 working days from its reception and the fine for not answering starts at 150 euros.

By Rachel Robison

Rachel Robison is a blogger who collects information on court filings and notices.