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En este artículo os traemos las novedades en la Declaración de la Renta 2019. A pesar de que el país se encuentra inmerso en un estado de alarma que parece interminable, las obligaciones fiscales continúan. Es el momento de presentar la Declaración. En este artículo vamos a recordarte los beneficios fiscales y las novedades más destacadas.
Plazos para presentar la declaración
Se podrá presentar la declaración hasta el 30 de junio de 2020. En caso de que el importe sea a pagar y se opte por la domiciliación, el plazo finaliza el 25 del mismo mes.
[/fusion_text][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» hundred_percent_height_center_content=»yes» equal_height_columns=»no» menu_anchor=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» publish_date=»» class=»» id=»» link_color=»» link_hover_color=»» border_size=»» border_color=»» border_style=»solid» margin_top=»» margin_bottom=»» padding_top=»» padding_right=»» padding_bottom=»» padding_left=»» gradient_start_color=»» gradient_end_color=»» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_color=»#002d65″ background_image=»» background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_mp4=»» video_webm=»» video_ogv=»» video_url=»» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» video_preview_image=»» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ layout=»1_1″ spacing=»» center_content=»no» link=»» target=»_self» min_height=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» class=»» id=»» hover_type=»none» border_size=»0″ border_color=»» border_style=»solid» border_position=»all» border_radius=»» box_shadow=»no» dimension_box_shadow=»» box_shadow_blur=»0″ box_shadow_spread=»0″ box_shadow_color=»» box_shadow_style=»» padding_top=»» padding_right=»» padding_bottom=»» padding_left=»» margin_top=»» margin_bottom=»» background_type=»single» gradient_start_color=»» gradient_end_color=»» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_color=»» background_image=»» background_image_id=»» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» animation_type=»» animation_direction=»left» animation_speed=»0.3″ animation_offset=»» filter_type=»regular» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ last=»no»][fusion_text columns=»» column_min_width=»» column_spacing=»» rule_style=»default» rule_size=»» rule_color=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» class=»» id=»» animation_type=»» animation_direction=»left» animation_speed=»0.3″ animation_offset=»»]
¿Quieres saber más sobre las novedades en la Declaración de la Renta 2019?
Ponte en contacto con el equipo jurídico de Anteo.
[/fusion_text][fusion_button link=»https://anteo.es/contacto/» text_transform=»» title=»renta 2019″ target=»_self» link_attributes=»» alignment=»center» modal=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» class=»» id=»» color=»custom» button_gradient_top_color=»#ffffff» button_gradient_bottom_color=»#ffffff» button_gradient_top_color_hover=»#e8e8e8″ button_gradient_bottom_color_hover=»#e8e8e8″ accent_color=»#002d65″ accent_hover_color=»#002d65″ type=»» bevel_color=»» border_width=»» border_radius=»» border_color=»» border_hover_color=»» size=»medium» stretch=»default» icon=»» icon_position=»left» icon_divider=»no» animation_type=»» animation_direction=»left» animation_speed=»0.3″ animation_offset=»»]contactar[/fusion_button][/fusion_builder_column][/fusion_builder_row][/fusion_builder_container][fusion_builder_container hundred_percent=»no» hundred_percent_height=»no» hundred_percent_height_scroll=»no» hundred_percent_height_center_content=»yes» equal_height_columns=»no» menu_anchor=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» status=»published» publish_date=»» class=»» id=»» link_color=»» link_hover_color=»» border_size=»» border_color=»» border_style=»solid» margin_top=»» margin_bottom=»» padding_top=»» padding_right=»» padding_bottom=»» padding_left=»» gradient_start_color=»» gradient_end_color=»» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_color=»» background_image=»» background_position=»center center» background_repeat=»no-repeat» fade=»no» background_parallax=»none» enable_mobile=»no» parallax_speed=»0.3″ background_blend_mode=»none» video_mp4=»» video_webm=»» video_ogv=»» video_url=»» video_aspect_ratio=»16:9″ video_loop=»yes» video_mute=»yes» video_preview_image=»» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″][fusion_builder_row][fusion_builder_column type=»1_1″ layout=»1_1″ spacing=»» center_content=»no» link=»» target=»_self» min_height=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» class=»» id=»» background_image_id=»» hover_type=»none» border_size=»0″ border_color=»» border_style=»solid» border_position=»all» border_radius_top_left=»» border_radius_top_right=»» border_radius_bottom_right=»» border_radius_bottom_left=»» box_shadow=»no» box_shadow_vertical=»» box_shadow_horizontal=»» box_shadow_blur=»0″ box_shadow_spread=»0″ box_shadow_color=»» box_shadow_style=»» padding_top=»» padding_right=»» padding_bottom=»» padding_left=»» margin_top=»20px» margin_bottom=»» background_type=»single» gradient_start_color=»» gradient_end_color=»» gradient_start_position=»0″ gradient_end_position=»100″ gradient_type=»linear» radial_direction=»center center» linear_angle=»180″ background_color=»» background_image=»» background_position=»left top» background_repeat=»no-repeat» background_blend_mode=»none» animation_type=»» animation_direction=»left» animation_speed=»0.3″ animation_offset=»» filter_type=»regular» filter_hue=»0″ filter_saturation=»100″ filter_brightness=»100″ filter_contrast=»100″ filter_invert=»0″ filter_sepia=»0″ filter_opacity=»100″ filter_blur=»0″ filter_hue_hover=»0″ filter_saturation_hover=»100″ filter_brightness_hover=»100″ filter_contrast_hover=»100″ filter_invert_hover=»0″ filter_sepia_hover=»0″ filter_opacity_hover=»100″ filter_blur_hover=»0″ last=»no»][fusion_text columns=»» column_min_width=»» column_spacing=»» rule_style=»default» rule_size=»» rule_color=»» hide_on_mobile=»small-visibility,medium-visibility,large-visibility» class=»» id=»» animation_type=»» animation_direction=»left» animation_speed=»0.3″ animation_offset=»»]
Obligación de declarar
Entre las novedades en la Declaración de la Renta 2019 encontramos que una novedad de las más destacadas es que no están obligados a presentar la declaración aquellos contribuyentes con rendimientos del trabajo cuyo importe no supere los 22.000 euros con carácter general o los 14.000 euros cuando los rendimientos del trabajo procedan de más de un pagador.
¿Cuál es el límite?
No obstante, el límite será de 22.000 euros anuales. Cuando, procediendo de más de un pagador, la suma de las cantidades percibidas del segundo y restantes pagadores, por orden de cuantía, no superen en su conjunto la cantidad de 1.500 euros anuales.
El límite también se fija en 14.000 cuando se perciban pensiones compensatorias del cónyuge. O bien, anualidades por alimentos no exentas, cuando el pagador de los rendimientos del trabajo no esté obligado a retener. Asimismo, cuando se perciban rendimientos íntegros del trabajo sujetos a tipo fijo de retención.
Reducción por obtención de rendimientos del trabajo personal
Los contribuyentes que en el 2019 han obtenido unos rendimientos netos del trabajo inferiores a 16.825 euros y no tengan rentas distintas de las del trabajo (excluidas las exentas) superiores a 6.500 euros podrán aplicar lo siguiente:
Reducciones
-de 5.565 euros anuales cuando los rendimientos netos del trabajo sean iguales o inferiores a 13.115 euros.
-de 5.565 euros menos el resultado de multiplicar por 1,5 la diferencia entre el rendimiento del trabajo y 13.115 euros anuales cuando los rendimientos netos del trabajo estén comprendidos entre 13.115 y 16.825 euros.
Deducción por adquisición de vivienda habitual
Aquellos contribuyentes que hubiesen adquirido una vivienda con anterioridad al 1 de enero de 2013 y también se hubieran aplicado la deducción antes de esa fecha, en el ejercicio actual tienen derecho a seguir aplicando la deducción. La base máxima de deducción no puede superar 9.040 euros. El porcentaje de deducción es el 15%. También algunas autonomías han regulado una deducción por inversión en vivienda habitual para determinados tipos de contribuyentes (familias numerosas, jóvenes…) y, en algún caso, cuando la vivienda se encuentre en una zona rural.
Deducción por alquiler de la vivienda habitual
Será aplicable la deducción cuando tanto el contrato de alquiler como la aplicación de la deducción hubiesen tenido lugar antes del 1 de enero de 2015. El límite que se fija para la aplicación de la deducción es que la base imponible sea inferior a 24.107,20 euros anuales. Se podrán deducir el 10,05% de las cantidades satisfechas en el período impositivo por el alquiler de la vivienda habitual. Asimismo, es importante recordar que existen deducciones autonómicas para contratos formalizados con posterioridad al 1 de enero de 2015.
Deducción por inversión en empresas de nueva o reciente creación
Los contribuyentes pueden deducirse un 30% de las cantidades satisfechas por la suscripción de acciones o participaciones en empresas que sean de nueva o reciente creación. La base máxima deducible se fija en los 60.000 euros.
Deducción por cónyuge con discapacidad a cargo
El contribuyente se podrá aplicar la deducción si a lo largo del año el cónyuge percibe rentas inferiores a 8.000 euros (excluidas las rentas exentas) y además no tiene derecho a ninguna deducción por descendiente o ascendiente discapacitado. El límite deducible se fija en 1.200 euros.
Deducción por familia numerosa
Las familias numerosas tienen una deducción de 1.200 euros anuales y de 2.400 euros anuales si es familia de categoría especial. Además, se amplía la deducción en hasta 600 euros anuales por cada hijo que exceda el número mínimo de hijos exigidos para que la familia sea considerada numerosa, ya sea de categoría general o especial.
Si necesitas más información no dudes en contactar con nuestra asesoría fiscal y te ayudaremos a resolver todo aquello que necesites
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