This article already published the previous year, but obviously still in force. I hope that is helpful and referred to the friends of the blog.:
As it is wise to prevent in this article I will indicate what documentation will be gathering to make that from May 3 this year 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 requests Internet (www.aeat.es) or by calling 901 200 345 or 901 12 12 24 (24 hours), NIF and an entry indicating the statement for the year 2008. 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, commits a misdemeanor prosecutor. You could use the lists to make the declaration.
4. Certificate benefits and deductions (pension and unemployment), it facilitates 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 include December 31 the average balance of the fourth quarter, interest paid in cash or in kind and the withholding or payment of 18%.
6. Income receipts on housing account.
7. Tax Receipt real estate (houses, business premises, garages), not to be needed for residence, and contains the cadastral register, the owner / 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, receipts of 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 sealed by the Liquidation Bureau of the transfer tax 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 on rental of premises (commercial Leased) 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) the landlord of the apartment where he lives (and include your address, the landlord's and the reference of the real estate leased), so that the latter can make the deduction of 100% Real Estate Capital calculated performance.
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 real estate agent, ... ..). Tb. in case of donation.
14. Certificate of listed securities (shares, public or private debt) and unlisted (stocks and shares).
15. certificate or statement of position "of investment funds (FIM, FIAMM, SIM, SICAV), which is issued the fund manager and indicates the net asset value of shares to 31/12/2.007, underwriting operations 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 cash value to 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 on housing for the disabled, 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 . Not need this certificate 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 by the taxpayer or by the company where he works.
19. Books accounts (individual entrepreneurs, professionals and entities under the income attribution) - the books of business should be sealed in the Register, before they can be used (if carried by hand), or four months after year-end (if leaves are bound mechanized) - This is the book of inventories and annual accounts and journal (mandatory). Those in the scheme for the simplified direct or develop an activity that is not considered commercial (farmers) have to take three tax records, sales and income, purchases and expenses and capital goods, not to be needed its diligenciación. - 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), withholding workers and professionals (Mod 110 and 190), annual statement of transactions with third parties (Mod. 347) and installment payments (Mod 130 and 131), declaration, modification and low in the census of taxpayers (Mod . 036/037).
21. Certificate retention of professionals, which is issued by the clients which in turn are entrepreneurs or professionals. It consists 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, donor identity (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 of taxation of entiades nonprofit and tax incentives for patronage.
