If you have an online store or business, you should know that you have little time left to settle your accounts with the tax authorities. Because as of April 1 Taxpayers may request their draft, and may submit it between April 23 and June 30 on the Internet and from May 5 in any other means of communication.
Those responsible for any kind of business that has to do with stores or physical businesses therefore have a new appointment of mandatory compliance with the tax authorities of our country in the coming months. And so that this tax obligation can be executed, we are going to develop a simple guide so that you can carry out the payment of your taxes that begins in the second quarter of this year.
While on the other hand, it is necessary to emphasize that the businessmen of the sector must make the declaration of income under a series of basic considerations that we are going to expose below. With the main objective that they do not leave anything to improvisation since it can cost them very dearly in the form of penalties, fines or surcharges on the amount owed in these monetary transactions.
Taxes on tangible goods
Regarding the incidence of e-commerce in the indirect trade of tangible goods, as can be extracted from the above, its incidence is really low, since in these cases Internet It is only used as a means of advertising and, where appropriate, for channeling orders, but the object of the transaction continues to be physically available to the buyer.
In this way, for example, when the transferor is a company established in Spain, the acquirer is established outside the Community territory of application of VAT and the merchandise is transported outside the Community customs territory within the established deadlines, the operation will be treated as an export of goods exempt in Spain (article 21 of the LIVA) with the right to deduct the VAT borne by the transferor of the good (article 94.One.1.º.c) of the LIVA).
As for taxpayers participating in VAT, in principle the service provider will be obliged to pass on the Tax. However, the taxable person will be the client receiving the same when the provider is a company not established for VAT purposes in any of the EU states and the recipient of these is a company or professional established in Community territory. On the other hand, they will be considered jointly and severally liable for the payment of VAT "The recipients of operations that, through negligent or fraudulent action or omission, avoid the correct impact of the Tax".
Self-assessments
The NRC (Complete Reference Number) is the code generated by the bank as proof to identify a tax income. It consists of 22 alphanumeric characters, among which the information on the taxpayer's NIF, the amount, the model, the year and the period is incorporated in encrypted form.
The NRC will appear on the receipt of the transaction, along with the summary of the income data. For the NRC to be valid, it is important that the data provided to the Collaborating Entity at the time of payment are correct.
In declarations and self-assessments that involve an income, and for which the direct debit has not been selected as a form of payment, the NRC generated by the bank must be included in order to make the presentation.
On the other hand, in the payment of settlements / debts, once the payment has been made and the NRC has been obtained, the process will be completed, without the need to carry out other actions. You can save the answer obtained with the NRC as proof of the operation.
If you made the deposit through the AEAT payment gateway but have not obtained or do not keep the receipt, you have the possibility of recovering it from the corresponding consultation options, within the Electronic Office, "Outstanding procedures", "Payment of taxes ».
Entrepreneurs who do not need to file income tax returns
It is important to note that not all freelancers are required to submit it. There are a couple of exceptions. This is the case of those who during the year had income of less than 1.000 euros and loss of assets of less than 500 euros. However, the second exception is a bit more complex. The income obtained from work must be less than 22.000 euros from a single payer. Likewise, if there is more than one payer, the limit will be 11.200 euros.
On the other hand, returns on real estate capital and capital gains should be up to 1.6000 euros per year. In addition, the real estate income, that is, the ownership of urban real estate, does not exceed 1.000 euros. As in this exercise, you will have no choice but to take into account the news that has been generated in the latest tax reforms and that therefore may be of interest to you.
In this sense, it is also very important to highlight that payments can be postponed, as long as a reason can be alleged to justify this decision. These operations may be carried out without any kind of surcharges by the tax authorities. Through a calendar that has already been drawn up and that can be consulted by taxpayers from now on. So that in this way, the execution of these fiscal payments could be smoothed out. As is the case with private taxpayers, since in this sense there are no class of differences worth assessing.
Formalize the declaration
Once it has been clarified who and who should not file the return, it is necessary to explain how it is done. The first thing you should know are the forms or models, as the Tax Agency likes to call it, which you will have to fill out.
Model D-100: It is the annual declaration of the income of individuals, that is, the annual income from your activity as a self-employed person.
Model 100: It is a document of income or return of personal income tax, whose presentation is also mandatory.
To carry out this tax process, you have the resource of doing it electronically, everything is done through the call FATHER program. This application within the website of the Tax Agency requires an electronic signature, electronic ID or a PIN code provided by the website for a duration of 24 hours. Where you can formalize it more quickly to settle the accounts of your online business this year.
While on the other hand, you should take into account from now on that the Tax Agency has all the data of those who receive a payroll, so for many it is only necessary to confirm the draft. However, entrepreneurs in the digital store or business sector find themselves in the situation of filling out the models one by one, since the Treasury does not know their income and expenses. Therefore, the self-employed do not have a draft.
The latter must enter each of the data, and in the event that they have submitted quarterly returns, it will serve as a recapitulation of what was previously stated.
Financing to meet expenses with the Treasury
For those taxpayers who need liquidity to pay off their debts with the tax authorities, the banks have made a series of loans for this very specific purpose. They have a not too high interest rate, which varies between 5% and 9%, but whose offer includes more advantageous proposals that are marketed even without interest or commissions. The amounts granted, on the other hand, are not very large and usually have a maximum limit that does not go beyond 2.000 euros.
And they are also distinguished from other financing models because the repayment terms are very expeditious, by not letting them run for more than 12 months approximately. Although access to these financing channels is free for all applicants, some contributions from banks are conceived provided that clients have contracted their payroll and as a requirement for their concession. And as a complement, they also incorporate the possibility that sIf the statement is negative, you will the amount of the rent will advance without the taxpayers having to pay any fee.
Online settlements
To access the payment of "Settlements / Debts" on the website of the Tax Agency, it is necessary to identify yourself with a certificate or electronic DNI or with Cl @ ve PIN. However, you must bear in mind that the payment of the settlement with Cl @ ve PIN will only be available for the account charge. If you want to make the payment with a card, it is essential that you identify yourself with an electronic certificate or electronic DNI.
Before accessing the payment form, it is advisable to deactivate the pop-up blocker, as this may prevent you from correctly obtaining the proof of payment (remember to mark it again when you have finished the process).
In Internet Explorer, go to "Tools" in the menu bar (if it is not activated, press the F10 key), "Internet Options", "Privacy" and uncheck "Activate the pop-up blocker".
In Google Chrome, go to 'Customize and control Google Chrome (or the three vertical dots icon),' 'Advanced settings', 'Privacy and security', 'Website settings', 'Pop-ups and redirects'.
In Mozilla Firefox, go to "Tools" or the three-striped icon, "Options", "Privacy and Security", "Permissions" and uncheck "Block pop-up windows".
In Safari, go to "Preferences", "Websites", check "Pop-up windows" and deactivate the blocking for websites for the AEAT page (if you prefer, you can deactivate it generally in the button in the lower right corner )