Every year more than 22 million people in Spain are required to submit their Income Statement to the Tax Agency.
At each annual Personal Income Tax (IRPF) appointment, the taxpayer reports whether he has to pay more taxes for the past fiscal year or is entitled to a refund.
The 2022 Income campaign will officially begin next Tuesday, April 11, just after Easter.
It will be the moment in which the draft of each taxpayer will be available on the website of the Tax Agency and its processing can also be carried out.
The deadline for the 2022 Income campaign will be June 30 and the declaration can be processed in three ways: online, in person and by telephone. In the last two cases, prior appointment request on the public entity’s own website.
Below we highlight the most important novelties that come into force in the next 2022 Income Statement:
On the other hand, it should be noted that some of the measures announced over the past year by the Government will not be applied in the current Income campaign. These are measures that were included in the 2023 Budget and will be applied in 2024 with the 2023 Income campaign.
One of the highlights is the workers with two payers. In the 2022 income, the exemption from making the Income statement is maintained if the income did not exceed 14,000 euros and the second payment was less than 1,500 euros.
With a view to the 2023 Income campaign for next year 2024, the threshold of 14,000 euros will go to 15,000 euros for employees with two payers after being entered in the Government Budget.
A similar situation will be the one that the recipients of the aid of 200 euros will experience in 2023 that will be taxed in their income statement that is presented in the year 2024.
In 2023, as a general rule, taxpayers with income of less than 22,000 euros from a single payer are not required to file the Income Statement.
According to the criteria of The Trust Project