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In what cases do you have to submit a personal income tax return to the DGI and from when

As it happens every year, the time to make the affidavit of the Personal Income Tax (IRPF) or the Social Security Assistance Tax (IASS). The campaign of the General Tax Directorate (DGI) that corresponds to the 2021 financial year will begin next month. Although there are still no operational details, there are aspects that can already be anticipated, such as in what cases should file the declaration and in which cases not. Also known are the deadlines for sending the documentation and the payment due dates for those who have to cancel balances.

Who is exempt

Dependent workers with a single income that did not exceed $774,120 nominal in 2021, and who simultaneously did not opt ​​for the 5% reduction in advances for the family nucleus regime.

Workers dependents with a single income that did exceed $774,120 nominal, but received income in December 2021 –the company already made the annual adjustment that month– and they did not opt ​​for the 5% reduction in advances for the family nucleus regime.

The workers who provide personal services outside the dependency relationship who have had no income in the period January-December 2021. And workers who have chosen to settle as a family nucleus.

Who must declare

Workers who have more than one job and that their income has been greater than $ 774,120 between January and December 2021.

Those who had a single employer throughout the past year and exceeded that amount, but in December did not receive income, must also submit the affidavit.

The independent workers, professionals and non-professionalswho have provided personal services outside the dependency relationship during the year 2021 and have not paid IRAE.

Individuals with income from leases that were not subject to withholding and who have not made the corresponding advance payments. The same for the remaining capital income (interest, capital gains, income from movable capital abroad, etc.) that were not subject to withholding.

Retirees with more than one liability who have received income of more than $774,120 nominal throughout 2021.

Rents and mortgage payment

If you want to deduct rent or mortgage payment an affidavit must also be submitted. In the case of rent, 6% of the lease actually paid in 2021 is imputed as income tax payment, notwithstanding that the contract has covered the entire year. For this, the lessor must be identified, and in addition, the contract must be in writing and its term must not be less than one year.

And the benefit of the mortgage fee can be accessed by IRPF taxpayers as long as the cost of the home at the time of purchase has not exceeded 794,000 indexed units (UI) –about US$92,000–. The maximum amount to be deducted cannot exceed 36 Annual Benefit and Contribution Bases (approximately $176,000).

The deadlines for submitting the declarations

The deadline to submit the affidavit or confirm it online will be extended from June 29 to August 15according to the expiration calendar that is published by DGI for 2022. It is ordered by the last digit in the identity card, RUT or foreign identity number.

The digits 0-1-2-3 and 4, may do so between June 29 and July 19. Meanwhile, the digits 5-6-7-8 and 9 from July 20 to August 15. The late ones will be able to carry out the procedure between August 16 and 29. The forms will be available from next month.

Since last year to carry out the procedure it is required to have a digital identity. The sworn declarations can be sent directly to the DGI through the web or made online with the preloaded information made by the treasury of the work activity in the year to which the declaration corresponds. In those cases, the user can confirm or modify data by adding deductions and credits for rent or correcting income or withholdings. They may also be submitted through magnetic media (CD or pen drive) at the DGI offices.

Payment due

Taxpayers who later have payments to settle may do so in five equal installments with monthly maturities on August 30, September 30, October 31, November 30 and December 30, 2021. Payment can be made electronically via the internet or through the authorized collection networks.

In case of having a balance in favor of the DGI, the taxpayer may choose to have the DGI deposit the balance in his bank account or collect from the authorized collection networks.

automatic returns

There will also be taxpayers who will have automatic credits to collect that correspond to IRPF settlements from last year. They are taxpayers with only one job in 2021 and who agree to the refund without the need to present the affidavit. The query to find out whether or not you have money to collect can be done soon on the treasury’s website.

As the IRPF is an annual tax with monthly withholdings, it is only with the settlement of the salary for the month of December that it is possible to determine the exact amount of the tax. For this reason, it may happen that the worker has obtained in some months of the year a higher remuneration than usual and in that case the monthly withholding could have been made at a higher rate than the one that should be applied considering the remuneration for the entire year.

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