Compilation of the most frequent questions that arrive to us year after year for these dates, in the liquidation of the income tax by natural person IRPF, Popularly known as filing income.

How rents real estate from a rental of property determined?

Income is subtracted from community expenses, IBI, repairs, interest on financing, 3% of the value of the construction, administrator fees as well as any other necessary expenses related to the property.


  • When the property is destined to residence of the tenant, net income (income minus expenses) will be reduced by 60%, even if the result is negative.
  • This reduction shall be 100% of the positive net income, where the lessee is between 18 and 30 years and net income from employment or exceeding € 7.455,14 economic activities.
  • During the period when the house is not rented it should be debiting of rents for housing use by the owner and the expenses will not be deductible.

What expenses are deductible investment income?

They are only deductible administrative expenses and custody of securities (stocks, bonds ...) but not spending portfolio management.

And preferred payment in kind:

Possibility to offset the negative income from subordinated debt or preferred securities, or securities received in exchange for these, generated between 2010 and 2014, with positive income from savings base and also with those generated by transfer of assets General base (less than one year generation period).

Capital gains. Difference between the generated unless more than one year.

Gains or capital losses generated in more than one year term are integrated into the savings base, paying fixed rates of 21%, 24% and 27%, depending on the amounts.

Other gains and losses (short-term) are integrated into the general tax base. In the case of net losses up to the limit of 10% of other income of the general base.

65 years older person sells his residence.

The Act provides an exemption and therefore not taxable capital gains that may be generated as a result of the transfer of the residence by a major contributor to 65 years.

In these cases the concept of residence must be taken into account for the purposes of IRPF.

Taxation rescue Pension Plan for retirement.

LI pension and other social security systems can be rescued either once, rescuing all capital or in several years as income.

In the course of rescue in the form of capital, it may apply a reduction to 40% of the benefit corresponding to contributions made before 31-12-2006.

This reduction will apply to all pension plans that were rescued in that first year. Thus, pension plans redeemed, even in the form of capital in subsequent years, may not benefit from this reduction.

Contributions to Pension Plans (different options).

The limit set tax reduction for all contributions made in a year to the various pension plans lower of:

  • 30% of the sum of net income from employment and economic activities (50% for taxpayers over 50 years).
  • 10.000 € (12.500 € for taxpayers over 50 years).

In addition 5.000 € per year for group insurance premiums paid by dependency company.

Without prejudice to the reductions made with the above limits, taxpayers may apply contributions to social welfare systems made in favor of spouses or persons with disabilities with which they have a relationship of kinship to a certain degree.

payments in favor of one spouse, how to be declared by the payer and the recipient?

For the spouse who receives it is considered to job performance (income), and if it meets legal requirements may be applied by reducing irregular performance (40 2014% year).

See limits obligation to declare (from € 11.200 if you have no other income).

The payer can reduce your taxable income by the amount of the pension.

Annuities food for children What tax treatment have?

Do not pose an income to the recipient nor the right to deducírsela the payer.

the scale of tax rates the amount of the annuity and the rest of the tax base is applied separately. Thus able to reduce the progressivity of tax rates.

The divorce / separation is issued in 2015, 2014 and writ was issued precautionary measures granting custody for one spouse how should apply minimum family each parent?

The spouse who cohabit children to date 31 December, ie who has the custody by order of a court, may be computed all the least downward, but can not make the joint declaration with their children by not form a family unit, not having on that date judgment of divorce / separation.

custody, who can make joint statement with the children?

In principle, either parent can make the statement together with the children, but only one of them. Consequently, they have to agree every year, because if they do both the IRS will detect it easily.

Deduction for investment in residence.

This continuous current deduction for:

  • Taxpayers who acquired their residence prior to 01-01-2013.
  • Those who had met before that date amounts for construction, rehabilitation or expansion of their residence, and had practiced deduction on your tax 2012 or prior years.

Investment in newly created company. Fiscal benefits.

Is deductible 20% of the amounts paid for the acquisition of shares in companies new or recently (past three years), in the following cases:

  • It must be a limited company (SA or SRL) or a worker-owned company (SAL or SRLL) not publicly traded.
  • The company has to exercise an economic activity.
  • The amount of own funds must not exceed the 400.000 euros at the beginning of the tax period thereof, in which the taxpayer acquired the shares.
  • It has to maintain ownership of investment within 3 and 12 established between years.
  • Limiting maximum contribution to 40 100 by directly or indirectly, jointly with your spouse or any person linked by kinship to the second degree.
  • That through this company is not the same activity that had held previously by other ownership is exercised.

In any case, the maximum base of the deduction is € 50.000.

About the Author:

tax lawyer in Barcelona

Albert Pujol

DiG Lawyers