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La declaración de la renta en España

Annual income tax return in Spain

Spanish vocabulary

la declaración de la renta annual tax return in Spain
la declaración individual individual tax return
la declaración conjunta joint tax return for married couples
la Agencia Tributaria (AEAT) Spanish Tax Agency responsible for tax collection and enforcement
el IRPF (Impuesto sobre la Renta de las Personas Físicas) personal income tax
la cita previa pre-arranged appointment [with the Tax Agency, often necessary for in-person consultations or assistance]
la casilla box/check box, referring to specific sections on the tax form where information is entered
el importe amount, referring to monetary figures entered in various boxes of the form
el ejercicio fiscal fiscal year, typically from January 1st to December 31st in Spain
el/la contribuyente the tax payer
el/la cónyuge spouse
los rendimientos del trabajo employment income
los rendimientos de capital capital gains, including interests from savings, dividends, and rental income
las ganancias y pérdidas patrimoniales changes in net worth not related to employment or capital gains, such as from selling personal assets
el mínimo personal y familiar personal and family allowances that reduce taxable income
las deducciones generales general deductions applicable to various situations
las deducciones autonómicas regional deductions specific to autonomous communities
la cuota íntegra gross tax liability before deductions
la cuota líquida net tax liability after deductions
los pagos a cuenta advance payments, such as withholdings from salaries or payments on account
las retenciones tax withheld at source, particularly from employment income
el modelo 100 form 100 - the official form used for filing personal income tax returns
el Número de Identificación Fiscal (NIF) Tax Identification Number, crucial for all tax-related activities
el borrador de la declaración draft tax return provided by the Tax Agency based on available data
los datos fiscales tax data, information relevant to the taxpayer’s situation
la campaña de la renta the annual period during which taxpayers must file their tax returns, usually from April to June
a devolver refund due to the taxpayer
a pagar tax due to the agency
la Renta Web online platform provided by the Agencia Tributaria for tax return filing
el certificado digital digital certificate for secure identity verification online
la Cl@ve PIN a system for online identity verification using a PIN
el aplazamiento de pago payment deferral options for taxpayers who cannot pay their tax bill immediately
la declaración complementaria supplementary tax return to correct mistakes or omissions
los ingresos brutos gross income, total income before any deductions or exemptions
la base imponible taxable base, the amount of income subject to tax after certain reductions
la base liquidable taxable amount after specific deductions have been applied
el periodo impositivo tax period, the fiscal year for which the tax is being reported
las inversiones investments, relevant for capital gains and potentially for special deductions
las reducciones reductions, which lower the taxable base, such as contributions to pension plans
las exenciones exemptions, certain types of income that are not subject to tax
la compensación de bases imponibles negativas offset of negative tax bases from previous years
las inversiones con beneficios fiscales investments that offer tax benefits, like pension plans
el régimen de estimación objetiva a simplified tax system for small businesses and professionals, based on objective criteria rather than actual income
el régimen de estimación directa taxation based directly on the taxpayer’s actual income and expenses
la deducción por alquiler de vivienda habitual deduction for rental of habitual residence, applicable to certain taxpayers
la deducción por inversión en vivienda habitual deduction for investment in habitual residence, related to purchasing or refurbishing a primary home
las deducciones por donativos deductions for charitable donations
el régimen especial special regime, applicable to certain taxpayers under specific conditions, like the Beckham Law for non-residents working in Spain
el impuesto sobre el patrimonio wealth tax, related but separate from income tax, for individuals with large asset holdings
la compensación de pérdidas compensation for losses, applicable in the context of capital gains and losses
las ganancias no justificadas unjustified gains, referring to income for which there is no clear source, often subject to higher tax rates
los rendimientos de actividades económicas income from economic activities, related to self-employment or business income
el Impuesto sobre la Renta de no Residentes (IRNR) Income Tax for Non-Residents, relevant for those who earn income in Spain but reside elsewhere
la fecha de devengo accrual date, the date on which the tax liability arises
el IVA VAT (value added tax)
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