Madrid (EFE)
This modification, included in the 2022 personal income tax declaration model published this Friday in the BOE, does not imply a change in the way in which cryptocurrencies are declared, but rather a simple breakdown of capital gains and losses into three sections: real estate, virtual currencies and others.
The campaign starts on April 11.
The declaration model for the income campaign that starts on April 11 also includes other novelties, such as a box to declare the aid of 200 euros to face the effects of the war or the youth cultural bonus.
There will also be new boxes so that women who stopped enjoying their maternity deduction due to losing their job from 2020 due to ERTE, inactivity of permanent-discontinuous contracts or cessation of activity of self-employed workers can collect the pending amounts of 2020 and 2021.
Likewise, the model includes regulatory changes approved in recent months, such as an increase in the reduction in the net yield of modules (which goes from 5% to 15%), a decrease 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 yield of modules for those who carry out their activity on the island of La Palma.
Also the modification of the limits of deductible contributions to pension plans -which goes from 2,000 to 1,500 euros for individual plans and from 8,000 to 8,500 euros for company plans-, the extension of the deduction for energy efficiency actions or a deduction for the inhabitants of La Palma.
In another ministerial order also published this Friday, the Treasury raises from 30,000 to 50,000 euros the threshold that exempts from the obligation to provide guarantees when a deferral or installment of tax debts is requested.