The 2022-2023 Income campaign will begin this Tuesday, April 11, with the opening of the presentation of the declaration through the electronic headquarters and the mobile application of the Tax Agency, so that taxpayers will be able to access the draft at from that day and fill it in before June 30, when the deadline for submitting it ends.
To access both the draft and tax data as well as the declaration, taxpayers have two ways: with the data of their ID and the amount of box 505 of the 2021-2022 Income Statement, which corresponds to the general tax base taxed; or with Cl@ve PIN or recognized electronic certificate.
In the event that the taxpayer did not declare his income the previous year, he must provide an international Spanish bank account code (IBAN) in which he appears as the holder, to obtain the reference number.
As recorded in the IRPF campaign calendar, taxpayers can request their reference number from March 8 to file the income statement. They can also now access their tax data, an option that was already enabled on March 15.
Later on, on May 3, the period for requesting a prior appointment for the telephone service will open, and on May 5 the period for preparing and presenting the declaration by said means will begin.
In-person attention at the offices of the Tax Agency will begin on June 1. For this, the Agency will open the period for requesting an appointment for this service on May 25.
The 2022 Income Campaign will end on June 30, so that on June 27 the term for the direct debit of the declarations to be entered will end and on the 29th of that same month the term to request the prior appointment will end.
Those taxpayers who receive more than 22,000 euros per year of work income or those who, with two or more payers, exceed 14,000 euros per year and, from the second onwards, have received 1,500, are obliged to present the Income Statement. euros or more.
The Income campaign brings different novelties this year. In the first place, the public aid received must be stated in the draft, among them, the 200 euro check for people with a low level of income, the rental voucher or the youth cultural voucher, among others. All of them must be declared as capital gains not derived from transfers.
There are also changes with respect to pension plans, since during the previous year the deductions for individual private pension plans were reduced, from 2,000 to 1,500 euros per year. However, it has been increased from 8,000 to 8,500 euros if it is a company pension plan.
Another novelty this year when it comes to making the statement is aimed at mothers. Specifically, unemployed women who have children under 3 years of age and receive a welfare benefit may apply the maternity deduction. In previous years, only mothers who carried out a professional activity could access. This deduction amounts to 100 euros per month for each child under 3 years of age and can be received both monthly and annually in a single payment, if the annual income tax return is requested.
Finally, it should be noted that deductions for energy efficiency works do not appear in the draft of the income statement, so it must be modified to include them, according to the complaint by the union of Treasury technicians (Gestha).
Taxpayers can benefit from a 20% deduction with a maximum base of 5,000 euros if they have carried out works such as replacing windows with double-glazed ones or changing a boiler for a biomass one, provided that, thanks to these works, the sum of the heating and cooling demand indicators has been reduced by 7%.
The percentage of the deduction rises to 40% with a maximum annual base of 7,500 euros in cases in which there are improvement works that reduce the consumption of non-renewable primary energy. The competent technician has to certify a 30% reduction in non-renewable primary energy consumption or an improvement in the energy rating of the home to obtain an ‘A’ or ‘B’ energy class.
Finally, the deduction can be 60% with a maximum base of 5,000 euros for energy rehabilitation works in buildings for predominantly residential use.
Gestha recommends that taxpayers already collect the documentation that allows them to prove the completion of the works. In this sense, from the union they explained that, although it is not necessary to contribute when presenting the declaration, it is necessary to save four years from June 30, 2023, in case the Tax Agency requires it in the future. In most cases, energy efficiency certificates, works execution contracts, means of payment, minutes of association meetings will suffice.
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