This year the income tax return campaign will remain open until July 1, 2024. It is a must to include any transfer of assets, such as the sale of an apartment or a house, in which case the net profits are taxed in the IRPF.

The biggest novelty this year is that, as published by the Tax Agency, the scale that is applied to the part of the taxable savings base to determine the full state fee is modified. Specifically, a new section is added that taxes profits exceeding 300,000 euros with a tax rate of 28%.