Index

Declaration of income in Malaga

How to present the income of 2023 en 2024

To facilitate the presentation of the income of the previous year, the tax agency makes available to users the “Plan We Call You” from the 6 from May to 30 of June of 2021.

From the 4 of May to the 29 June It can be requested through the different contact channels.

✅ Prior appointment telephone number of the tax agency for personal attention- 901 22 33 44 o 91 553 00 71 (from Monday to Friday from 9 at 7pm)

✅ Telematic attention telephone 901 12 12 24 o 91 535 73 26

✅ Through the website of the tax agency, with digital certificate or CL@VE.

✅ You can also access the online rental simulator from the tax agency

🌟 Should I declare the rent if I have sold a home?

If you sold your home last year, you'll have to tax for the IRPF (personal income tax) and by IIVTNU (tax increasing the value of urban land), also called Plusvalía.

Whether there has been a gain or property loss with the sale of the property, should be reflected in the statement, this may have an impact on the return of the corresponding value.

Municipal capital gain is a local tax that is due to the city council of each locality. The largest 65 years that have generated a capital gain from the transfer of a property should not be taxed as long as they allocate that increase in assets to the purchase of another home or to the establishment of an annuity.

If the sale of this home has also been the result of an inheritance that has received, you will find yourself in the obligation to tax on inheritance tax. This tax is provided in the article 67 Inheritance and Donation Tax Regulations, and must be submitted within six months of the date of death of the decay of the.

🌟 Who should make the income statement?

Owners who sell real estate are subject to tax on personal income tax if they reside in Spain. In case of non-resident in Spanish territory, they will be subject to the tax on income of non-residents.

The estate gain earned must be taxed. This gain is calculated based on the difference between the value that retails the housing and the value which was purchased, updated by a coefficient that varies according to the year in which the property was acquired. This amount is declared in the taxable amount of the IRPF savings.

🌟 When is it not necessary to declare a sale?

Not in all cases the taxpayer is obliged to declare the sale of a home. There are several possible scenarios:

1.- The sale of the usual home by more than 65 years is free of taxation.

2.- The sale of the habitual home by minors 65 years is free of taxation (wholly or partly) If within the period of two years (anterior or posterior) reinvests the amount in the purchase of a new regular home, no second residence. That Yes, the exemption only applies on the part of the gain that is intended to buy another House. Not used if must pay.

3.- The sale of housing, other than regular housing, you can only be exempt if the person selling it has more than 65 years and hires a life annuity (with a maximum amount of 240.000 retail price EUR).

4.- If the sale results in a loss of equity to the sellers. Sell a House carries various expenses associated and if the selling price is lower than the acquisition and, por tanto, causes a handicap rather than a wealth gain, one should not pay. Even more, the disability can be compensated by gains made during the following four exercises.

🌟 Documents necessary for the income statement

It is necessary that we keep and collect all those invoices that allow us to justify to the Treasury all the expenses associated with the sale of a house.

The invoices you're going to need to file are those of management, notary, registration, mortgage cancellation fees if applicable and real estate agency fees.

If you've made improvements to the property, you will be able to contribute the budget invoices of the works you have done.

If you have sold your home with us and need some documentation, don't hesitate to request it. We'll help you provide you with the bills you need and resolve any questions you have regarding your income statement.