Guía de declaración de impuestos a la renta para personas naturales no obligadas a llevar contabilidad

Abstract

Year after year changes have been occurring in the laws and rules governing the tax system, and also in the way of the collection and payment of tax thanks to the technological advances and new management function in charge. In response to this, there have been problems in the taxpayers when they want to prepare their statement; being unaware of such changes in the law or unable to interpret them, either because of their extension or vocabulary that can sometimes seem very complex.

That is why the purpose of this work is to guide the taxpayer in an easy and practical way in the whole process of the declaration and payment of income tax, so that the user properly fulfill his/her responsibilities and save resources by avoiding payment of interest and penalties.

This guide addresses important issues such as income, exemptions, deductions, personal expenses, deadlines, tax generated, calculation of the advance, wrong payment or overpayment, error statements, charges on payment, the remittance of the statement via internet, all this along with practical cases and ending it with the respective conclusions and recommendations.

The natural people, who are not required to keep accounts, when seeing advice in this work, will get the necessary guidance to meet their tax obligations in a timely manner and with minimal of errors.