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What will my 2020 income statement look like?

• We help our pilots to know the impact that the economic circumstances of this exceptional 2020 will have on their income statement.

April, 7th, 2021.

What will my 2020 income statement look like? How will the SEPE payments affect my result?

Sign up for the Webinar ” 2020 INCOME STATEMENT AND NEWS FOR 2021. The most relevant aspects for pilots”, which will be held on April, 19TH at 12pm via the zoom platform.

You will receive a confirmation email on the 19th at 9:00 a.m. with a link to access the Zoom platform. It is important that you register with the email address you use most frequently, and that you check that you receive the email in due time.

This Webinar will review the most important aspects of the IRPF (Personal IncomeTax Return) statement for 2020, reviewing the impact of COVID in some cases. It will be also comment the modifications produced from January 2021 on, and the impact on taxation, as well as recent tax consultations and relevant jurisprudence in the application of tax criteria.

The Webinar will be hold in Spanish.

WEBINAR AGENDA

  • Tax residency. IRPF, IRNR and impatriate regime.
  • Covid 19 and ERTES. Aspects to take into account.
  • Earned Income.
    • Exemption for work abroad.
    • Transitional regime in the collection of social welfare systems and collective insurance.
    • Other exempt incomes and irregular incomes.
    • Deductible expenses. The problem of foreign social security or the special agreement with the social security system.
  • Examples of capital variations in the general tax base.
  • Incomes in the Savings Base
    • Income from Capital and Variations in Assets. Differences to be taken into account.
    • Offsets between categories and possible exemptions to be assessed.
    • The problem of variations in multi-currency, preferential and convertible securities.
  • Income from Real Estate Capital
  • Other income in the Tax Base (AAEE, Attribution of Income, …etc)
  • Reductions prior to the application of the scale of taxation
    • Compensatory Pensions and annuities for alimony. Shared Custody.
    • Contribution to Social Welfare and Dependency Systems: Taxpayer, Spouse, disabled persons, …etc.
    • Family situation: deductions
  • Scale of Taxation: General Base and Savings Base.
  • Deductions in the quota and tax result.
  • References to be taken into account for other taxes: Patrimony, IIVTNU, Transmissions, Inheritance and Donations.

SPEAKERS:

Andrés Mendoza Aguilar – Managing Partner of the Abantos Economic and Tax Consultancy Department

Inmaculada Estébanez – Partner and Head of the Abantos Training Area