Taxpayers with the obligation to submit the income statement may begin to do this procedure as of next Tuesday, April 11, according to the taxpayer calendar of the Tax Agency. The tax agency allows you to make the declaration of the 2022 income campaign through the internet, in person and by phone.
If you opt for this last modality, the term begins on May 5 and will last until June 30. Previously, an appointment must be made to make the declaration by telephone, a procedure that can be carried out from May 3 to June 29 through the internet, the Tax Agency app, the automatic telephone numbers 91 535 73 26 or 901 12 12 24 or by calling 91 553 00 71 or 901 22 33 44 by appointment to rent with personal attention (available Monday to Friday, from 9 a.m. to 7 p.m.).
Therefore, the taxpayer must make an appointment for the Tax Agency to contact them on the agreed date by calling the telephone number provided to this agency. To do this, you will need to have a series of data and documents at hand. First of all, in order to identify yourself as the holder of the declaration, you must have the mobile phone with which you registered in the Cl@ve PIN system or have the reference number available, which can be obtained on the Tax Agency website. .
Then, you must have the following documentation on hand: original ID and photocopy of all the identity documents of the people who appear in the declaration, IBAN number of the bank account, as well as the cadastral references of all the properties you own or in which they reside for rent or in other circumstances. The cadastral reference can be consulted, for example, in the Real Estate Tax (IBI) receipt.
The taxpayer must also have in his possession those supporting documents that could entitle him to regional deductions or other tax benefits. For example, the NIF of the landlord of the property in which you reside for rent and the amounts paid for this concept, the balances pending amortization of the original loan in the case of a mortgage extension and the insurance receipts and proof of donations.
In the case of earned income, the taxpayer must have the certificate of withholdings and payments on account issued by the payer, the amount of fees paid to unions and professional associations -as long as it is mandatory- and proof of expense for defense legal disputes with the payer.
Regarding the returns on real estate capital, income must be justified -through, for example, contracts- and deductible expenses for the rental of flats, premises or parking spaces. While for income from movable capital, certificates from companies, financial and insurance entities must be available, as well as receipts for expenses in the transmission of treasury bills, obligations or other types of financial assets.
In order to prove capital gains and losses from the sale of a habitual residence, the taxpayer must have in his possession the deeds of purchase and sale, proof of expenses and taxes, declarations of exercises in which he benefited from deductions for the transferred house and data on the mortgage loan and the capital pending amortization.
Finally, in the event of having to proceed with a tax regularization for the return of interest received from the floor clause of the mortgage, the certificate of the financial institution must be provided to the Treasury indicating the years to which the excessive interest charged for clauses corresponds. ground null. The taxpayer must also have the declarations of years not prescribed in which deduction was made for habitual residence, or the interest collected in excess was included in the deductible expenses of income from economic activities or real estate capital.
