Taxpayers must submit their 2022 Income Statement before June 30, 2023, the day the Income campaign ends, to settle accounts with the treasury. We resolve the main questions that arise each year when filing the tax return.
The first step is to know if we are obliged, or not, to present the income statement. Although the vast majority of natural persons with habitual residence in Spain are obliged to do so, it is true that there are some exceptions.
If the gross annual income of 1,000 euros is not exceeded, adding all the income of 2022 (work, business, bank interest…) we will not be obliged to make the Income statement. Nor, if the salary received did not exceed 22,000 euros gross per year, provided it comes from a single payer. If there are several payers, it will depend on what is charged from each one.
In any case, from the Treasury they recommend that you always review the draft of the Tax Agency and consider whether or not to file the declaration even if we are not obliged. This is advisable to apply certain deductions or in case we should receive a refund.
Before making the 2022 Income Statement, it is necessary to have a series of data and documents at hand. In addition to the DNI and the bank’s IBAN number, the most important are:
Once we have the documents in front of us, we will have to check if our data coincides with what the Tax Agency has about us. To do this, we must request the draft of the declaration through the Tax Agency website or the AEAT mobile application using any of the three available methods (electronic certificate, reference number or cl@ve PIN).
Once we have accessed and reviewed our draft, we will have two options:
At the end it will only be necessary to include the IBAN of our bank account and sign the Income statement to make its delivery effective.
Once within our draft of the statement, the Organization of Consumers and Users (OCU) recommends that consumers review the draft to take into special consideration various points.
The result of the declaration may be to enter or to return, that is, positive or negative.
Taxpayers whose 2022 Income results in a refund must take into account that the Treasury has six months to pay from the last day of the return submission period (June 30). However, although this is the deadline, many will receive the money within days of filing their return.
In addition, if for some reason the term ends and they have not seen the money deposited, citizens will receive late-payment interest together with the collection without having to claim it.
If you have to pay the Treasury, it can be done in a single payment or divided into two. To use this formula, you simply have to check the installment payment box at the end of the return. In the first payment (made upon presentation) 60% of the total amount will be paid and in the second, the remaining 40%.
If after presenting the Income statement we see that there are errors or we have forgotten to include any information, we are obliged to notify the Treasury. Depending on the situation, we will have to follow one procedure or another:
According to the criteria of The Trust Project