This year’s Income and Heritage Campaign will begin on April 11 and will last until June 30. Below are the key dates and the main news:
April 11 to June 30, 2023: Internet filing of the 2022 Income and Equity returns.
May 5 to June 30, 2023: the Tax Agency can prepare your 2022 Income Statement by phone (appointment request from May 3 to June 29).
June 1 to 30, 2023: the Tax Agency can prepare your 2022 Income Statement in person at its offices (appointment request from May 25 to June 29).
June 27: the deadline for taxpayers with results to enter with direct debit ends.
June 29: last day to make an appointment online or by calling 91 535 73 26, 901 12 12 24, 91 553 00 71 and 901 22 33 44.
As a novelty, unemployed women with children under three years of age who receive a welfare benefit will be able to enjoy the maternity deduction this year. Its amount is 100 euros per month for each child under three years of age and can be received in a single payment or monthly.
In this edition, the new threshold of obligation to present the declaration in the case of two or more payers has been modified, as explained by the EFPA Spain association. In particular, taxpayers with incomes of less than 22,000 are exempt from submitting the declaration, although it is recommended to review the draft, since they can go out to return. However, as a novelty, when there have been two or more payers, the threshold below which the declaration is not mandatory is raised this year from 14,000 to 15,000 euros.
The Tax Agency indicates that self-employed professionals are obliged to present the Income Statement if they have had full income from work, movable or real estate capital, or from economic activities or capital gains greater than 1,000 euros and capital losses, of the same amount. or higher, at 500 euros.
Deductions for pension plans will be reduced on this occasion from 2,000 to 1,500 euros per year. However, in company pension plans, which are those that the Government is promoting, the amount subject to tax relief has been increased from 8,000 to 8,500 euros.
In this campaign, the tax reductions included in the General State Budget for 2023 will not enter into force, the application of which will be effective in next year’s campaign. However, there are some autonomous communities that have decided to apply them retroactively. They are Madrid, Valencia, Galicia, Andalusia and Murcia.
Unlike the taxes on banks and energy companies, which will not be applied in last year’s declaration, the new Temporary Tax on Solidarity of Great Fortunes for individuals with net worth of more than 3 years will be included in the 2022 income. millions of euros. It will affect only 0.2% of taxpayers.
This year three boxes have been added to the section ‘Other capital gains and losses that do not derive from the transfer of capital elements’, according to Legálitas. They are those corresponding to the Youth Cultural Bonus, to public rent aid and to the aid of 200 euros for individuals with a low level of income and wealth. There is also a new subsection for the transmission or exchange of virtual currencies by individuals.
This year, as in the previous one, the deduction for energy rehabilitation works of buildings for predominantly residential use is maintained. It can reach 20% with a maximum deduction amount of 5,000 euros if the work contributes to reducing energy demand by at least 7%. The percentage and thresholds rise to 40% and 7,500 euros if the savings is 30%.
This year the obligation to report on the assignment of use of housing for tourism purposes has been reestablished and a new tool for the Tax Agency known as Income Reporter has also been added so that the taxpayer can learn about the main regulatory developments.
