Income tax returns for 2019

What we need to know

The taxis platform for submitting income tax returns for 2019 opens on 31/03/2020.

Employees, retirees and professional farmers must fill in the minimum percentage of electronic receipts to secure the tax deduction ranging from 1,900 to 2,100 euros This rate is: 10% for income up to 10,000 euros 15% for income from 10,001 up to 30,000 euros and 20% for incomes from 30,001 euros and up.
For businesses, the income tax rate for 2019 is reduced from 28% to 24%.

Dividend tax is reduced from 10% to 5%.

The amount of the tax advance for those who earn income from business activity, is at 50%. No deposit up to 30 euros is confirmed.
There is an exemption of the performance fee for five years (from the beginning), for those who started work for the first time from 01/01/2017.

Taxpayers with a "block" will be taxed on the scale of employees - retirees and will be entitled to a tax deduction of 1,900 - 2,100 euros.
Entrepreneurs who are three years away from retirement are excluded from the performance fee. The 65th year of retirement age is considered.
Retirees aged 65 and over have a 30% reduction in subsistence allowances.

Inactives who are inactivity: are exempt from the accomplishment fee that reaches 650 euros.

The expenses that have been made electronically will be pre-filled in the tax returns and specifically in the forms E3 (Statement of Financial Data from Business Activity) and E1 (basic form of income tax return of natural persons).
of all kinds of incomes and their incomes, as they will be recorded in the same form
It is noted that in the joint declarations of married or parties to a cohabitation agreement, because a separate certificate and refund of the tax is made, two IBAN numbers are filled in by the obligor and the spouse or the parties to the cohabitation agreement, respectively.

In case of a joint account between the spouses or the parties to the cohabitation agreement, the same IBAN number can be completed by both. In the case of married taxpayers who have announced their choice to file a separate return, cohabitation agreement as well as unmarried, an individual or joint IBAN account is completed.
Filling in the IBAN number is mandatory, except in the case of foreign residents and taxpayers who do not have a bank account. In these cases, the indications “I do not have an IBAN account” and / or “Resident Abroad.