The 2022-2023 Income campaign starts on April 6 with some tax news. At the same time, the period to request the draft of the Personal Income Tax (IRPF) also opens.
Until next June 30, all taxpayers are required to present model 100, whether they had one or two payers in the past fiscal year.
Only those workers with income of less than 22,000 euros will be exempt from presenting the Income if they only had one source of income. This limit in the case of the Basque Country is 20,000 euros.
If the employee had two payers, the limit for not being obliged to file the 2022-23 Income Statement decreases. He must have deposited a maximum of 14,000 euros from a first payer and the second deposit (or more if any) must not exceed 1,500 euros.
Due to the circumstances of the current labor market, it is very common for a worker to have several payers in the same fiscal year.
Thus, the circumstance may arise that you receive income in which both are from work for others, others are self-employed and you have even received some partial or total unemployment aid that SEPE manages.
The Tax Agency informs that two payers will also be exempt from being considered when one of them is:
The legend or hoax is widespread among workers that those taxpayers who receive two or more payments in the same fiscal year pay more. However, as Bakinter reports, the reality is quite different. “It is common for the second payer to withhold as if they were the only payer for the year, without taking into account the income from other payers and, therefore, apply a lower withholding percentage.”
Hence, in most cases, the result of the IRPF campaign will be paid when presenting the 100 model.
From the banking entity it is recommended “to voluntarily request the companies from which you receive income to make an IRPF withholding that corresponds to you based on your personal and work situation.”
In this way, more than one surprise will be avoided when formalizing the Rent.
According to the criteria of The Trust Project