One more year the time has come to make the income statement and, as is logical, questions will arise about certain fields that must be completed to carry out the process. One of them will surely be aimed at knowing what box 505 is necessary to obtain the reference number that allows us to make the income. Next, we explain it to you.
To access the draft of the Income Statement or carry out any online management of the 2022 – 2023 income campaign, the Tax Agency requires taxpayers to identify themselves online.
Citizens have up to three different ways to do so: through an electronic certificate or DNIE, with the Cl@ve PIN system or through the reference number.
The problem that many taxpayers encounter is that they do not have an electronic certificate or are registered in the Cl@ve service, so the option of identifying themselves using the reference number is usually the simplest and most viable.
People can obtain the reference number through the Tax Agency APP or on its website. To do this, they must communicate their Tax Identification Number (NIF), the expiration date of their DNI or the support number of their Foreigner Identity Number (NIE).
In addition, they must provide the amount that appears in box [0505] of the 2021 Income Statement – “General taxable base subject to tax”.
Each year, the Tax Agency requests the value of one box of the Income of the previous fiscal year to provide the reference number. However, the box number changes from year to year, which is a headache for users.
Those taxpayers who did not present their 2021 Income Statement and, therefore, cannot consult box 505, must enter a bank account number in their name.
It will be the application or website of the Tax Agency that considers it and requests this alternative information.
According to the criteria of The Trust Project
