Taxpayers who are required to submit the unified declaration will benefit from a total bonus of 10%, made up of 5% if the tax obligations due for 2019 income are settled by payment or offset by June 30, 2020, and a further 5% for submitting the unified declaration online by the same date. The bonus applies to all tax obligations (income tax, health insurance contribution, and pension contribution).
Persons who have already submitted the unified declaration will need to submit a corrective declaration in order to benefit from this bonus, and if the debts have already been paid, the amounts may be offset against future liabilities or refunded, but only at the taxpayer’s request.