We would like to inform you that the deadline for obtaining and confirming the draft tax return and for filing the annual Personal Income Tax return (I.R.P.F.) for the financial year 2021 (1 January to 31 December) will begin on 6 April.

The deadline for filing tax returns is 30 June 2022, with the exception of those for which payment by direct debit is requested (for the latter, the deadline is 27 June).

In order to proceed with the analysis and presentation of your tax return within the aforementioned period, we would be grateful if you could provide us with the following documentation as soon as possible:

  1. SALARY AND PENSIONS: Certificates of income and withholdings from personal work during 2021. (These certificates must be provided by the company where you work or by the Social Security).

 

SPECIAL CASE FOR WORKERS IN GIBRALTAR: Only for workers in Gibraltar it is necessary to obtain a certificate issued by the company in which they have worked, stating: income, payments on account of income tax (tax withheld), social security contributions and pension contributions (both employer and employee contributions). It is very important that you obtain this document and that you send it to us, as the State Tax Agency is issuing requests to check this information and it is essential to provide this document. The Contasult Group also recommends that you obtain this certificate for the 2016, 2017, 2018, 2019, 2020 and 2021 tax years, as we are continually receiving requests for this document. It is also necessary to provide payslips and P7s. In the event that we receive a request from the Tax Authorities without having the requested documentation, the reply to the request will be charged separately from the tax return.

 

  1. SELF-EMPLOYED PROFESSIONAL ACTIVITY:

 

In the event that this consultancy firm processes the accounting and quarterly tax returns during 2021, it is not necessary to provide any documentation. Otherwise, we would need form 130 for Q4 2021 and the profit and loss account for 2021.

 

  1. INTEREST ON CURRENT ACCOUNTS, DEPOSITS, DIVIDENDS, SALE OF SHARES (Income from movable capital): Tax information certificates corresponding to 2021 (your bank should have sent you this information by post, in case of doubt ask your bank(s) to provide you with a duplicate).
  1. COPY OF THE IBI RECEIPTS (“Catastro”) OF THE PROPERTIES YOU OWNED IN 2021. If you have rented out one of your properties during the financial year 2021, we would need the following information:

 

  1. Period/s in which the property has been rented during the year.
  2. Amount of the annual rent received.
  3. Invoices for the expenses invested in the property and which have been necessary to obtain the rental income (mortgage interest, property tax, community fees, repairs, etc.).
  4. If the property rented is a business premises: Certificate from the tenant on the income paid and the withholding tax withheld.

 

  1. CAPITAL GAIN DERIVED FROM THE SALE OF PROPERTY. If you have sold a house/plot/garage during the year 2021, the information required is as follows:

 

  1. Deeds of purchase and sale.
  2. Invoices paid for the purchase and sale (e.g. Notary, Land Registry, real estate commissions, legal fees…).

 

  1. MORTGAGES: If you are paying a mortgage loan for the purchase of your main residence (as long as you are entitled to benefit from the transitional regime of the deduction for having acquired it before 31 December 2012), we will need the tax information provided by your bank on the capital and interest paid during 2.021.

 

  1. PENSION PLANS: Tax information on the amounts contributed to your pension plan during the financial year 2021.

 

  1. PAYMENTS TO TRADE UNIONS, PROFESSIONAL COLLEGES (e.g. Architects’ Association…). Proof of payment.

 

  1. DEPENDENT ASCENDANTS: If you live with an ascendant (father or mother) whose annual income does not exceed €8,000.00, we will need their personal details (name, date of birth and ID card number).

 

  1. MATERNITY DEDUCTION (Certificate of earnings).

 

  1. BENEFITS and SUBSIDIES: We will need the certificate of all the payments received (unemployment benefit, PIVE plan, local, regional or state subsidies…).

 

  1. FULL PERSONAL DETAILS (COPY OF IDENTITY CARD) OF THE DECLARANT, SPOUSE AND CHILDREN OR, WHERE APPROPRIATE, NAME, DATE OF BIRTH, IDENTITY CARD NUMBER AND ADDRESS.