The erroneous charges received from the SEPE and the 2020 In
Mar 7, 2024 0:37:50 GMT -8
Post by account_disabled on Mar 7, 2024 0:37:50 GMT -8
This post analyzes the consequences that some special circumstances have for the 2020 income tax return, caused by the approved measures that followed the effects of the pandemic and declaration of the state of alarm, due to having been immersed in temporary regulation procedures of employment (ERTE) during the 2020 tax period. Index What is the factual assumption contemplated by the DGT? What is the impact on INCOME 2020? If you want to know moreā¦ What is the factual assumption contemplated by the DGT? The case presented by the consultant is considered, who states that she has received by mistake in the months of April, May and June 2020 payments from the State Public Employment Service ( SEPE ), an incident that she brings to the attention of the aforementioned entity.
For its part, the SEPE has informed you Asia Mobile Number List of the next communication from a bank account to make the refund of the income, without having received said communication as of the date of the consultation. What is the impact on INCOME 2020? In the present case, since the collection of the aforementioned amounts has not yet been declared, because they were collected in the 2020 financial year, pending declaration , no action will be taken in relation to personal income tax, nor, therefore, its reflection in the declaration corresponding to the 2020 financial year once declared invalid by the paying administration, as it does not have the nature of income.
For its part, in the information note for taxpayers affected by ERTE in 2020 for the 2020 Income campaign , recently issued by the Tax Agency, two scenarios are distinguished: That the SEPE has already started or completed the file for the refund of that excess at the time the taxpayer submits his return . That the reinstatement file has not yet been started. In any case, if the taxpayer can know the amount that must be returned to the SEPE, he or she will be able to submit the declaration with a result, in terms of final tax, equal to what actually corresponds. Finally, the Tax Agency recommends that affected taxpayers that if they do not know the amount that must be returned, they consult the SEPE about the exact or approximate amount of that refund that must be made. Alternatively, you can wait for the Income Campaign to progress, thus increasing the possibility of receiving notification from SEPE with the amount to be returned.
For its part, the SEPE has informed you Asia Mobile Number List of the next communication from a bank account to make the refund of the income, without having received said communication as of the date of the consultation. What is the impact on INCOME 2020? In the present case, since the collection of the aforementioned amounts has not yet been declared, because they were collected in the 2020 financial year, pending declaration , no action will be taken in relation to personal income tax, nor, therefore, its reflection in the declaration corresponding to the 2020 financial year once declared invalid by the paying administration, as it does not have the nature of income.
For its part, in the information note for taxpayers affected by ERTE in 2020 for the 2020 Income campaign , recently issued by the Tax Agency, two scenarios are distinguished: That the SEPE has already started or completed the file for the refund of that excess at the time the taxpayer submits his return . That the reinstatement file has not yet been started. In any case, if the taxpayer can know the amount that must be returned to the SEPE, he or she will be able to submit the declaration with a result, in terms of final tax, equal to what actually corresponds. Finally, the Tax Agency recommends that affected taxpayers that if they do not know the amount that must be returned, they consult the SEPE about the exact or approximate amount of that refund that must be made. Alternatively, you can wait for the Income Campaign to progress, thus increasing the possibility of receiving notification from SEPE with the amount to be returned.