The 2022 Income campaign began this Tuesday, April 11, 2023, with the opening of the Internet filing of the Income statement.
At the moment, the 2022 Income Statement can only be submitted electronically. Thus, taxpayers can now access their draft Income Statement through the Tax Agency website. Once inside, from the Organization of Consumers and Users (OCU) they have recommended that consumers review the draft to take into special consideration several points.
If during 2022 you have changed your address or marital status, you have had dependent children or adults, you must check that these data appear correctly in the draft declaration to avoid paying more for not applying the minimums or tax advantages existing.
It is important to check which option is more favourable: whether the individual declaration or the joint one.
All taxpayers can opt for the type of declaration that is most profitable for them, therefore, before sending the draft to the Treasury, they must compare the result of one and the other.
It must be verified that the draft correctly includes the deductions to which one is entitled due to disability or large family.
If you have been a working mother during 2022 and did not request the advance payment, you can include the maternity deduction on your return.
Taxpayers have in certain cases the right to apply the regional deductions established in the autonomous community in which they habitually reside.
In some cases, these are deductions of a family nature (for a large family, for a single-parent family, for a birth) or for a series of expenses (for example, housing rent, domestic help, educational expenses, textbooks, child care, medical expenses , renewable energy resources, water saving devices, electric vehicles or donations, etc.).
It is advisable to verify that the income from the declared real estate is allocated correctly, especially the percentage of ownership in the case of community property.
If during 2022 there was a legal separation, it is necessary to verify that the data on real estate is included correctly. The option that is most interesting in the payment of compensatory pensions and food must also be checked.
Whereas, if any property was sold or donated last year, the gain or loss of equity obtained in the transaction must be included in the declaration, but remember that the Treasury does not allow compensation for losses of donated property.
Taxpayers who have made a mistake when presenting the income statement for the current year or a previous one that has not been prescribed, can modify it by presenting a rectification or a complementary declaration.
The rectification of the income statement is used for cases in which errors and omissions cause damage to the taxpayer, either because the amount to be returned is greater or because the amount to be paid is less.
For its part, the complementary declaration is necessary when errors or omissions harm the Treasury because the amount to be returned is less or the amount to be paid is greater.
According to the criteria of The Trust Project