What is income tax
The Personal Income Tax is a tax levied on the income obtained by natural persons (individuals) residing in the national territory.
For the determination of personal income tax, income is classified into two categories:
· Category I: are those coming from the capital factor, be it furniture (for example income from capital placements) or real estate (for example, rentals), as well as capital increases.
· Category II: those coming from the work factor, whether it is in a dependency relationship (employee) or outside of it (independent workers).
The determination of the tax will be made separately for each one of the categories.
What are the incomes in relation to dependency included
Income, regular or extraordinary, in money or in kind, generated by tax relief services for their personal activity in a dependency relationship or on the occasion of it, is included.
1. Capital reimbursements from housing cooperatives, provided that they meet the requirements set forth in numerals 1), 2) and 4) of literal L) of article 27 of Title 7, and the term between the reimbursement and the acquisition of the new home does not exceed twelve months.
2. Those resulting from the distribution of surpluses from savings and credit cooperatives, which constitute capital income.
3. Income from the return of social shares integrated into money in savings and credit cooperatives, for the nominal amount contributed by the member.
Who are the dependent workers who must pay the tax
Important clarification: IRPF is a personal tax and as such, its payment depends on the particular situation of each person.
Those nominal incomes that exceed 7 BPC per month will be covered by the tax.
· retirement contributions
· Contributions to FONASA
· Ficto for dependent minor children
To determine if you have to pay income tax, use:
· The simulator for monthly calculation (Microsoft Office version). It is also available in the Open Office version.
· The simulator for the annual calculation (Microsoft Office version). It is also available in the Open Office version.
Important: If it is a taxpayer who receives income from more than one paying institution, you must include the information corresponding to each one of them for the purposes of the calculation.
What obligations do dependent workers have?
The employer company will deduct personal income tax monthly from the nominal remuneration, as is currently the case with contributions to social security (BPS, NASA, etc.).
The employee must present an annual sworn statement, with the liquidation of the tax, in certain cases.
To obtain the total personal income tax on income, we must add the tax generated by the income in the first instance and the tax generated by the Christmas bonus and vacation salary.
Information on the Family Nucleus Option
When to file Form 3100 to calculate withholdings
Dependent workers contributing to IRPF may submit Form 3100 to inform their employer of the data necessary to calculate the withholdings.
· To provide information on the deductions that the employer must take into account to calculate the withholdings, for example, the deduction for children or dependents, solidarity and additional fund, contributions to the CJPPU, etc.
· In the event that the worker simultaneously receives more than one income that comes from different employers (multi-income) and together they exceed 7BPC.
· When you want to make use of the 5% reduction option in the monthly withholdings for the family nucleus regime.
· When opting for exclusion from the withholding regime.
How to submit the Sworn Statement The Personal Income Tax Sworn Statement – Form 1102
- Online through the DGI website upon the request of a personal access code (free of charge). Once you enter the form you will be able to verify the data included, which was provided by employers and other institutions.
- Downloading and completing the form from the Web. After completing the form, you can submit it to the collaborating entities (Abitab and RedPagos). If you have a personal access code (free of charge) you can send it via the Web.
· 109 – Personal Income Tax – Taxpayers – Cat. II Income – Balance.
Charge month: December of the corresponding year.
Places and means of payment
Through collection networks Abitab or Red Pagos:
To make the payment by this means, go to Online Services / Payments / Payment ticket 2908 – Generation, printing, and payment.
Through the Internet in BARRED and Banks attached to the System.
To make the payment by this means, go to Online Services / Payment ticket 2908 – Generation, printing, and payment. After making the ticket, select the “Pay On-Line” option.
It is not necessary to have a DGI key.
The taxpayer must:
Through the Internet with Electronic Credit Certificates (CCE):
Payment can be made once the key required for payment with CCE (contract or PIN) has been obtained.
At DGI offices:
- See explanatory video – How to pay the balance of the Personal Income Tax Affidavit via the Web
IRPF taxpayers may pay the balance for the year in 5 equal installments according to the established due date schedule