With the arrival of the new 2023 income campaign, doubts arise about how the latest developments in the Personal Income Tax (IRPF) will affect each taxpayer. The result will be different depending on the personal, family and work situation, although collecting a pension aimed at preventing the risk of poverty and social exclusion does not exempt from having to pay bills with the Tax Agency.
As a general rule, the income tax return affects all those people who have received more than 22,000 euros from a single payer or, when there is more than one payer, 15,000 euros, unless the sum of the total obtained from the second and other payers does not exceed 1,500 euros per year. Even so, there are other cases in which the taxpayer will also be required to present it.
Thus, in addition to those previously mentioned in the list, all those holders of the IMV and all the members of the cohabitation unit, direct beneficiaries of this, must formalize the income tax declaration process, as indicated in its Electronic Office. the Tax Agency: “The holders of the minimum vital income and all the members of the cohabitation unit are obliged, to maintain the benefit of the minimum vital income, to annually submit the corresponding personal income tax declaration, regardless of whether they comply or not. the requirements established in article 96 of the Personal Income Tax Law for the obligation to declare”.
“When minors are part of the living unit of the minimum vital income, they must file a declaration individually or jointly with their parents (if it is the taxation option of the family unit),” can be read in the Practical Manual of Income 2023.
Thus, all direct beneficiaries of the minimum vital income subsidy must file their income tax return regardless of their employment or financial situation and their age.
