Calendar of dates of the Income Statement in 2021

At the end of 2020, it is time to render accounts with the Treasury through the Income Statement. As every year, the Tax Agency has made official the deadlines and dates that taxpayers will have to meet to present their income during the last fiscal year. Following the system implemented by the Treasury, tax obligations may be presented in person, online or through the telephone number that the Tax Agency enables. And it is despite the current health situation due to COVID, the collection agency has decided to keep the face-to-face appointments . On this occasion we have collected all the dates to make the 2021 Income Declaration, as well as the contact lines to present the Declaration in a remote manner and the news introduced during this year.

When does the 2021 Income Statement start?

The Tax Agency has announced that the deadline online filing begins April 7 . From this same day, taxpayers may carry out any type of management through the website of the Tax Agency through the usual procedure: PIN code, electronic DNI, digital certificate or reference number, which is indicated in the last Declaration.

If we choose to present the Declaration of Income through the telephone line that the Tax Agency enables, the term begins just one month later, on May 6 specifically . Of course, taxpayers will have to make an appointment in advance from May 4 to June 29. They may do so through the following lines:

• 901 12 12 24 (national tariff)
• 91 535 73 26 (national tariff)
• 91 553 00 71 (national tariff)
• 901 22 33 44 (special pricing, check price per minute with the operator)

For face-to-face presentations, the Treasury has decided to delay the date Until the 2nd of June. Like the telephone appointment, we will have to make a previous appointment through the telephone numbers that we have just listed. An appointment can be made a week before, from May 27 to be exact . In summary, the calendar is set as follows:

• Deadline for filing the 2021 Income Statement online : from April 7.
• Deadline to file the 2021 Income Statement by phone : from May 6, with an appointment from May 4.
• Deadline to present the Income Tax Return in person : from June 2, by appointment as of May 27.

When does the deadline for submitting the 2021 Income Statement ends?

As in 2020, the deadline for filing the Declaration ends June 30 . In the event that the completion deadline coincides with a regional holiday, the date will be postponed to the next business day. After the deadline, the Tax Agency could impose fines and penalties whose amount varies depending on the undeclared amounts , as well as the delay periods. Surcharges can range from 5 to 100% of the amounts.

News of the 2021 Income Statement that you should know

As usual, the Treasury has introduced a series of new features based on models whose presentation is mandatory if we comply with the requirements or have carried out any economic activity carried out with the conditions set by the Tax Agency. Let us remember that ignorance of tax obligations does not exclude taxpayers from their presentation.

Model 035

Declaration of beginning, modification or cessation of operations included in the special regimes applicable to taxpayers who provide services to people who do not have the status of taxpayers or who carry out distance sales of goods or certain national deliveries of goods. Mandatory presentation before the start of the activities or when they have already started until the tenth day of the month following the actual starting date.

It can be modified until the tenth day of the following month. to original date of modification. The cancellation must be processed at least fifteen days before the end of the month or the quarter prior to which it is intended to stop using the special regime.

Model 179

Statement quarterly information on the transfer of use of housing for tourism purposes. The model is currently in the elaboration phase after its annulment by the Supreme Court in ruling 1106/2020 of the information obligation.

Model 234

Information declaration of certain cross-border tax planning mechanisms. Mandatory presentation during the 30 calendar days following the birth of the obligation to report.

Model 235

Statement of update information on certain tradable cross-border mechanisms . It is mandatory to present the calendar month following the end of the calendar quarter in which the information to be communicated has been obtained.

Model 369

Statement – Periodic liquidation of the special regimes applicable to taxpayers who provide services to people who do not have the status of taxpayers or who carry out distance sales of goods or certain national deliveries of goods. Mandatory presentation until the last day of the month following the month or calendar quarter to which the statement in question refers.

Model 420

Tax on Certain Digital Services. Mandatory self-assessment every three months in the months of April, July, October and January. Exceptionally, the presentation and payment of the self-assessment for the first quarter of the year 2021 may be made from July 1 to July 31, 2021.

Model 604

Tax on Financial Transactions. Obligatory monthly presentation from the 10th to the 20th of the month following the corresponding monthly settlement period. Exceptionally, the presentation and payment of the self-assessments for January and February of the year 2021 may be made from April 10 to 20, 2021.

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