Campaign PERSONAL INCOME TAX 2007

The rough drafts of the declaration of rent as of day 1 can already be confirmed of April. This is the note of press of the AEAT.

Campaign of Rent 07

The contributors can confirm

the rough draft of Rent from

tomorrow Tuesday 1 of April.

ROUTES TO CONFIRM THE RENT ROUGH DRAFT

ROUTES TO CONFIRM		Type of rough draft that can use this route
By Internet	www.agenciatributaria.es		ALL, whether the result is to give back like a to enter.
By telephone (VRU) Automatic service	901 12 12 24 24 hours		To give back
By SMS	Message to the 5025 Rent (space) number of voucher of rough draft (space) NIF If the rough draft is of joint declaration it adds to a space and the NIF of the spouse		Only rough drafts to give back
By telephone (operator)	901 200 345 Of 9 to 21 hours, Monday through Friday		To give back and to enter (only if the payment settles)
By electronic bank and telephone bank		To give back and to enter (without domiciling)

In automatic tellers

Of the financial organizations that serve this

To give back and

to enter (without domiciling)

In the offices of the collaborating financial organizations

To give back and

to enter (without domiciling)

Personally, in the offices of the Tributary Agency or in the qualified ones by the Independent Communities

To give back and

to enter (domiciling the payment)

When the contributor asks for the rough draft, the Tributary Agency analyzes its circumstances and, if it meets the conditions determined by law, it sends the rough draft by mail to the address of the contributor, except it asked for this one it by Internet with user certificate, in which case will accede to the same through computer. In case the rough draft does not correspond to him the Tributary Agency always will send the fiscal data to him to help him in the preparation of its declaration. The fiscal rough draft and data can be solicitd until the 23 of June.

Once received the rough draft, the contributor will have to review the data that appear in the same and, if it agrees, is enough that confir to me so that its declaration of the PERSONAL INCOME TAX is presented/displayed. If he considers that lack some data and he wants to complete the rough draft or to modify some of which they appear, must do it before confirming the rough draft. It is necessary to consider that the data that are included come from information facilitated by third parties (payers, organizations…).

How to modify or to rectify the rough draft of Rent

When the contributor wishes to modify the rough draft can do it through these routes:

• By Internet

• By telephone (901 200 345)

• Personally in the offices of the Tributary Agency requesting previous appointment through Internet or calling to 901 12 12 24

(automatic service 24 hours from the 1 of April to the 29 of June).

• In collaborating organizations

With the aim of being able to facilitate to the greater number of contributors the declaration of the Rent, the Tributary Agency has extended the scope of contributors with possibility of receiving the rough draft and makes a model that cannot be confirmed directly, but is precise that the contributor completes some data. In order to avoid any confusion, he appears denominated like “Rough draft of pending declaration to rectify”. Once completed, this rough draft can be confirmed.

The main ones supposed in that it is not possible to be confirmed directly the rough draft are the following:

Rough draft with positive quota and without obligation to declare. The contributor is not forced to declare, but she has asked for the rough draft and she leaves to him to enter. In order to avoid that, by error, it could confirm the rough draft and to pay the rough draft but without possibility is sent to him of confirming it.

First year of hypothecating loan. In the first year it must be the contributor who says if that loan is destined to the acquisition of the habitual house. In addition, it can include other expenses of acquisition of house that also they give right to deduction, like the expenses of writing.

To obtain yields of professional activities of little quantity. When to the contributor, a payer has imputed him yields by professional activity but of a small quantity he is very habitual in these cases that derive from tie benefits to their labor relation like, for example, to distribute courses or conferences; in that case, they are yields of the work and as so they must have declared. But it must be the contributor modifies who it in the rough draft she communicates and it to its payer to avoid errors in later years.

To have some descendant born or adopted in 2007. In this case it is necessary that the contributor contributes the data of the descendant (date of birth, NIF, entailment…) in order to be able to have it in account in the calculations.

For want of NIF in descendants majors of 14 years. From this age it is obligatory to have DNI (NIF). In addition, the NIF is necessary to know if the descendant is forced to present/display declaration based on his yields.

By obtaining of public subsidys. In case the contributor has been beneficiary in exercise 2007 of public subsidys must point out the destiny of the same. In particular, if this one has been destined to the acquisition of habitual house.