The 2022-2023 Income Statement campaign will be launched this Tuesday, April 11, until June 30.
At this appointment with the Tax Agency, those workers who in the last fiscal year received more than 22,000 euros from the same payer and also those workers with two or more payers are called to present the IRPF model 100.
In the latter case, the main income must be 14,000 euros and the rest must not exceed the amount of 1,500 euros. It will be in 2024 when the threshold for this group of workers rises to 15,000 euros due to the rise in the SMI.
The 2022-2023 Income draft can be requested through Renta WEB, a Tax Agency tool that combines the simplicity of tax data and the breadth of the PADRE program.
To access the draft of the Income it is necessary to have an electronic certificate or DNIe with the data of the holder.
Once identified, the electronic headquarters of the Tax Agency will generate the declaration with the information available to the taxpayer. Subsequently, the holder may confirm or modify said declaration before presenting it online.
The IRPF brackets indicate what percentage of taxes each taxpayer must pay. These increase as your gross income increases:
In general terms, the progressivity of the tax means that in cases in which both spouses have income, individual taxation is the most beneficial modality.
On the contrary, in situations in which one of the spouses does not receive remuneration for his work or that this is very low, the joint declaration is usually the best option.
In the event that during the financial year 2022 you have received an inheritance, you should know how you should act if you were the only beneficiary or one of them for your tax return this year.
As a general rule, inheritances are not taxed in the income campaign. They are taxed at the time of receiving it through the Inheritance and Donations Tax together with the Municipal Capital Gains Tax.
In any case, the heir will be obliged to declare personal income tax on the benefits obtained in the fiscal year of the inherited assets.
The Tax Agency also facilitates the use of the Income Simulator Web Open to find out if the presentation of the model 100 of the past year will come out to return or to pay.
This digital tool of the public entity has only a consultative function and does not allow filing the Income statement as if the option of the tax draft allows it.
For this reason, the Web Open Income simulation system will ask you to enter the NIF data, but it will not compare the economic information entered in the application with the Tax Agency database.
To submit the 2022 Income Statement in person or by telephone, it is essential to request an appointment through the following channels:
Below we highlight the dates provided by the Tax Agency for the 2022 Income campaign:
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