Revisión de los datos fiscales

On April 1, the 2019 Income campaign began,and from several days before, the tax data that the Tax Agency owns from each taxpayer could be consulted and reviewed, in order to avoid errors when filing the IRPF return.

This consultation is particularly important this year, because the vast majority of statements will be filed telematically as a result of the situation we are experiencing by Covid-19.

Therefore, in this post we want to tell you what data to review and why the consultation and review of tax data in Income 2019 is so important. So, if you haven’t filed your return yet, pay attention and take note.

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The 2019 Income Campaign begins despite the Coronavirus Alarm Status.

Review of tax data in Income 2019: which are the most important?

Before filing the return, the revision of tax data in Income 2019 is essential, since the initial draft is still asimple draft, where there are no possible personal or family changes that have occurred in the last year.

Therefore, reviewing the tax data in income 2019 is essentialto avoid errors, both in the contributions and in the deductions that we can benefit from.

But what tax data should we review? Here are the following:

> Personal and family data

The first thing is to review that the personal and family data are correct,paying special attention to the date of birth, NIF and tax domicile.

It will also be necessary to report any changes in the family situation,since it will not be reflected in the draft Treasury. By this we mean births of new children, marriage divorces, disabilities, changes of address,… Etc.

> Autonomic deductions

You may be entitled to a series of autonomic deductions that don’t appear in the draft. You will need to review the possible deductions from your autonomous community and include them in the corresponding box.

> Deduction for investment in habitual housing

If you purchased your usual home before January 1, 2012, you have the right to apply the transitional regime,and therefore you will need to verify that all information related to home loans, as well as life or home insurance appears.

> Deduction for rent of the usual home

The usual rental deduction is also maintained if the contract was signed before 1 January 2015,which will be 10.05% of the amounts paid, provided that the taxpayer’s tax base does not exceed EUR 24,020.

Revisión de los datos fiscales

> Union fees and donations

When reviewing tax data in Income 2019, if you made any donations or paid union fees, you should check that they appear in the draft. Both the amounts paid and the deductions provided.

Union fees have a deduction of between 20% and 35%, while donations have a deduction of 75% for the first 150 euros, and 30% for higher amounts.

> School fees

The fees of a schoolboy can also be deducted,and therefore you will have to check whether the fees met are included in the declaration. If not, you will need to include them in the corresponding box when making the declaration.

> Pension plan

Contributions to pension plans are also deductible,and both included and correct must be reviewed. However, the maximum annual contribution may not exceed EUR 8,000.

Contributions to our spouse’s pension plan will also be deductible.

> Real estate information and cadastral data

The Treasury recommends reviewing the information of the properties and cadastral data,and for this the most effective is to review the receipt of the IBI or consult the cadastre.

How to consult and review tax data in Income 2019?

Querying and reviewing tax data in Income 2019 is very simple, and you can do it through the AEAT website, on the portal “Renta 2019”. The consultation of the tax data will be carried out in the section“Consult your taxdata” from where you can access it by means of the ID, reference number or Cl@ave Pin.

Hacienda will then show you a series ofdata, but as many others may not be included, we recommend reviewing all of the ones we just commented on.

In addition, all these queries and modifications can also be made through the mobile application of the Tax Agency.

Revisión de los datos fiscales


The consultation and review of tax data in Income 2019 is essential not to waste any deduction or bonus, as it is quite possible that some of the changes that occurred in the last financial year do not appear in the initial draft of the Tax Agency.

If you have any questions regarding your income statement, do not hesitate to contact our AYCE Laborytax tax advisors. We will be happy to assist you.