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28 March 2018, Alberto Perez Cedillo

Eight New Changes To The Tax Returns In 2017

This year various changes have been made to the tax year. Taxpayers should take into account the following:

  • The first point which ought to be highlighted is that this year the tax period will be longer, as it has been brought forward to 15th However, it is not until the 4th April that one can file the tax returns. Throughout March, taxpayers will be able to consult their tax online and on a new app.
  • Application: This year the Spanish Revenue has introduced a new mobile application which is available to Apple and Android users from the 15th From this date, one will be able to review their personal details held by the revenue. In order to use this application, it is required that one registers on the Cl@ve PIN system.
  • A draft return will not be sent by post: The Spanish Revenue has decided to limit this service and will only send tax data and references.
  • ‘We call you’: The Spanish Revenue wants to encourage the use of telephone support and from the 3rd April the ‘we call you’ service will be put into place, whereby the revenue will contact the tax payer on the date and time he/she applied for. The services will be available from 09:00 until 20:30.
  • Bid farewell to SMS: In the tax year of 2017, there will be no SMS with reference number.
  • Bonos de fidelización from Santander Bank: In exchange for resigning from legal actions on behalf of the ex-shareholders and holders of subordinated debt of Popular Bank, Santander bank offered them bonos de fidelizacion to compensate for the repayment of their qualifications. The taxation of the acquisition of bonos de fidelizacion will be subject to the Income Tax, according to Note of Values presented in the CNMV.
  • Research spent on training or recycling of personnel: this will come into effect on 1st January 2017, it will be applied to the cases which will not take consideration of retributions in kind. Institutions, businesses, or employers and direct or indirect finances will provide these studies to update, to train or to recycle personnel.
  • A minimum for descendants: In effect from 1st January 2017, a set minimum will be applied for families with descendants.