As it is wise to prevent in this article I will indicate what documentation will be gathering to make that starting next May 4 this year the Declaration of Income Tax of Individuals, not to take us by surprise . Such documents are as follows (note that there is no need to include in the envelope of the statement):
1. Tax Information Tax Agency , which voluntarily requested Internet (www.aeat.es) or on mobile 901 200 345 or 901 12 12 24 (24 hours), NIF and an entry indicating the financial statement 2006. Contains employment income, interest, dividends, sale of mutual funds, stocks and other financial assets, mortgages, cadastral value of real estate and pension plan contributions.
2. The draft declaration, which calls the same way as in paragraph 1, and if a receipt is estimated correctly by the taxpayer, you can sign and file with the SATA or accepted by a message through the mobile phone Internet or via DTT.
3. Certificate wage deductions, which must be submitted by the company for which you are employed, and if the company does not provide this document to the employee committing a tax offense. You could use the lists to make the declaration.
4. Certificate benefits and deductions (pension and unemployment), which facilitates the manager of the Social Security or Public Employment Service (INEM before)
5. Certificate of bank accounts (current accounts, passbooks and term deposits), it refers bank or savings and will include the balance December 31 through the fourth quarter, interest paid in cash or in kind retention or payment of 18%.
6. Reservations housing revenue account.
7. Tax Receipt real estate (houses, business premises, garages), not to be needed for the main residence, and contains the cadastral reference, the holder / s, the rateable value of land and building (flight) and the fee paid. If there is no time of the declaration, the rateable value is calculated by adding a 2% last year, except review.
8. justification of purchasing the residence, if you are paying a house under construction or a cooperative, you need all proof of payment (VAT invoices, bills of exchange, promissory notes, slips deposit / transfer, ....) and private contracts to buy or sign. If the seller is an individual with just a receipt or written private contract.
9. home loan certificate (standard or rented), which forwards it financial institution and contains the annual amount paid for interest, fees and repayment of the loan and the outstanding amount 31/12/2.007 . Tb
must be preserved. writing or policy of the loan (mortgage or personal). If a particular family or not, you need the private contract stamped by the Office of Transfer Tax Liquidation Assets of each Autonomous Community, and evidence of annual payments (receipts, bills, notes, ... ..)
10. Receipts of rents collected and bills of costs (houses, business premises and garages).
11. Certificate deductions local vacation (Leased premises), which is issued by the employer or professional tenant of the premises, containing the annual total rent charged by the owner and the withholding of 18%.
12. Tenant communication young (between 18 and 35), and include your address, the landlord's and the reference of the real estate leased .
13. Writing sale or donation of property (sale of houses, business premises and garages), the seller must retain a single copy or photocopy of the deed of sale and proof of expenses he has endured (municipal capital gains tax, commission realtor, ... ..). Tb. in case of donation.
14. Certificate of listed securities (shares, public or private debt) and not listed (stocks and shares).
15. certificate or statement of position investment funds (FIM, FIAMM, SIM, SICAV), which is issued by the fund manager and indicates the net asset value of shares to 31/12/2.007, to underwriting and sale (date, amount and number of shares, 18% withholding).
16. Certificate life insurance, retirement and illness (including those relating to a mortgage loan to acquire residence) , which indicates the type of insurance, the premiums paid and, if life insurance, the salvage value at 31 / 12/2.007. Should retain the insurance contracts and documents relating to benefits has been claimed from insurers.
17. disability certificate and proof of the need for adaptation works in disabled housing, which is facilitated by the IMSERSO or agency of the CAAC. The first indicates the degree of disability (33% or more, 65% or more) and if the person is disabled or need help from others for work or play, the second indicates whether the adaptation works are necessary or not. This certificate is not required in certain cases provided by law.
18. Certificate pension plan, which sends the manager of the plan and contains the amount of annual contributions to the plan made por el contribuyente o por la empresa donde trabaja éste.
19. Libros contables (empresarios individuales, profesionales y entidades en régimen de atribución de rentas)
- los libros de los empresarios deben sellarse en el Registro Mercantil, bien antes de ser utilizados (si se llevan a mano), o bien cuatro meses después del cierre del ejercicio (si se encuadernan hojas mecanizadas)- se tratan del libro de inventarios y cuentas anuales y del libro diario (obligatorios). Aquellos que estén en el régimen de estimación directa simplificada o desarrollen una actividad que no se considere mercantil (agricultores y ganaderos), tienen que llevar tres libros fiscales: de ventas e ingresos, de compras y gastos y investment property, doing their diligenciación missing.
- Professionals do not have to keep accounting books and fill in the Register. His tax records are the same as those mentioned above by adding the provision of funds and supplemented
20. Printed mandatory tax returns (business and professional), are those relating to VAT (Mod. 300, 310, or 370 and 390), retention and professional workers (Models 110 and 190), annual statement of transactions with third parties (Mod. 347) and installment payments (Models 130 and 131), declaration, modification and low in the census of taxpayers (Mod. 036/037).
21. Withholding Certificate professionals, which is issued by the clients which in turn are entrepreneurs or professionals. It contains the annual amount paid to the professional services and the retention of 15% or 7% in the case.
22. receipts or certificates of donations to charities and shall specify the name and legal form of the entity, the identity of the donor (Tax included), the amount donated, date and destination of the donation, and the explicit reference to the grantee institution is among those covered in Article 16 of Law 49/2.002, 23 December, entiades taxation of non-profit and incentives for patronage.
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