Madrid (EFE).- The income and wealth tax campaign starts this Tuesday, April 11, and will run until June 30, according to the Tax Agency calendar. These are some keys.
Who has to file the income statement?
The obligation to present the income statement is linked to several cases, including having earned income of more than 22,000 euros, if they come from a single payer, or 14,000 euros, if they come from several payers; have income from movable capital or capital gains greater than 1,600 euros; enjoy the deduction for investment in habitual residence or be a beneficiary of the minimum vital income.
In any case, non-obligated taxpayers can file a return if they consider they are entitled to a refund.
What is the submission deadline?
The rental campaign begins on April 11 and ends on June 30, but the submission deadlines vary depending on the channel used.
As of April 11, it can be submitted online, through the Renta Web program or with the mobile application of the Tax Agency.
As of May 5, you can file by phone, through the “We call you” service, provided you have an appointment.
As of June 1, the declaration can also be presented in person at offices, by appointment.
The submission period ends on June 30 in all cases, except for taxpayers with a declaration to enter who want to domicile the result, who will have to do so before June 27.
How can you get the eraser?
To obtain the draft of the declaration, modify it and present it, the taxpayer can identify himself through three ways: Cl@ve PIN, electronic certificate or electronic DNI and reference, which is obtained online from box 505 of the fiscal year declaration. 2021.
What’s new in this income campaign?
Among the novelties of this campaign are a greater restriction on deductions from individual pension plans, a new box for the declaration of cryptocurrencies or the regularization of maternity deductions not enjoyed in 2020 and 2021 for women affected by ERTE.
Also an increase in the reduction on the net yield of modules (which goes from 5% to 15%), a reduction in the net yield of agricultural and livestock activities (from 35% of the purchase price of agricultural diesel and 15% of fertilizers ) or a 20% reduction in the performance of modules for those who carry out their activity on La Palma, as well as the extension of the deduction for energy efficiency actions or a deduction for the inhabitants of this island.
How can the deduction for pension plans be applied?
Contributions to pension plans with the right to enjoy a tax discount are limited to 1,500 euros in the case of individual plans and 8,500 euros in the case of company plans.
Do I have to declare the check for 200 euros?
The beneficiaries of the 200-euro check for vulnerable families will have to declare it as a capital gain, just like the cultural bonus for young people.
How are cryptocurrencies declared?
The gains or losses derived from the operation with cryptocurrencies have to be declared in the IRPF liquidation, with the novelty that in this campaign they have a specific box for it.
And the maternity deduction?
Women who lost their jobs as of 2020 as a result of an ERTE, inactivity of permanent-discontinuous contracts or cessation of self-employed activity and as a consequence of this the maternity deduction was withdrawn can recover the amounts not collected from the 2020 financial years and 2021 by consigning it in a box created for it in the 2022 declaration.
What other deductions can be applied?
In the 2022 campaign, many of the traditional deductions remain in force: investment in habitual residence for those who acquired it before 2013, investment in recently created companies, donations to NGOs, affiliation fees to political parties or professional association fees, as well as regional deductions.