The campaign to file the Personal Income Tax return for the year 2022 (2022-2023 financial year) is just around the corner, with April 11, 2023 as the start date of the period to request the draft and submit the returns. Many Spaniards begin to make their first guesses before having to report to the Treasury; Specifically, among those who receive a benefit, the same question is always generated: am I obliged to present the Income statement? The quick and easy answer is that it depends.
One of the novelties of this year’s Income is the limit by which taxpayers can get rid of the procedure. The minimum exempt from taxation in personal income tax goes from 14,000 to 15,000 euros; that is, if a person earned less than 15,000 euros in 2022 (even if they have more than one payer), they are not required to file the return. However, there are several considerations to take into account. One of them is that the unemployment benefit and the subsidy for those over 52 who are unemployed are subject to a minimum withholding.
For those who receive aid for people over 52 years of age, they will be exempt from making the Income statement, as long as the 2022 subsidy does not exceed 456 euros per month, that is, an amount that does not reach half of the minimum limit required. to make the statement. It should be remembered that the monthly amount of said unemployment benefit is equal to 80% of the public indicator of multiple effects income (IPREM, established at 600 euros per month in 12 payments).
However, it must be taken into account that the beneficiary of the unemployment subsidy for workers over 52 years of age may have obtained income of more than 15,000 euros, for example, if they had been working in the first months of 2022 before receiving the subsidy or if you must pay withholdings not previously paid.
The SEPE electronic headquarters has a tool to process the annual income statement for beneficiaries of the subsidy for people over 52 years of age, a necessary process to continue receiving the benefit, provided that the requirements initially demanded during their perception are maintained. Said digital service requires being registered in the Cl@ve system, although the procedure can also be managed at the offices of the State Public Employment Service.
It is important to remember that it is based on the premise that the citizen already has the subsidy for those over 52 years of age recognized; and since 12 months have passed since the right was recognized (the term to present this declaration is 15 days from the day in which the 12 months are fulfilled) or since the last income declaration was presented, they are obliged to make a new income statement to maintain the perception of said subsidy. The annual income statement must be submitted along with supporting documentation.
Unemployment benefits have a minimum withholding because they are considered as full income from work, according to article 17 of Law 35/2006 on Personal Income Tax, so they must be taxed in the Income statement . Again, it will be the amount received, among other factors, that determines whether or not the person is exempt.
The Income statement campaign is also the moment in which pensioners confirm in their Treasury draft if they are obliged to present the Personal Income Tax (IRPF). Those retirees who receive a pension of more than 22,000 euros from a single payer and also recipients of pensions of more than 14,000 euros must present document 145 of the Income if they have two payers and the second income exceeds 1,500 euros.
The presentation of the annual personal income tax has some exemptions for certain pensioner groups:
Pensioners will also be exempt from personal income tax if they had capital gains in the following cases:
According to the criteria of The Trust Project
