The 2022 income campaign arrives and taxpayers who do not reach the established legal limits that require them to declare are saved from the process with the Tax Agency. One more year, being clear about the figures that mark the obligation to declare or not can make the process with the Treasury more or less pleasant, or that it does not exist directly.
In view of the campaign that starts in April "in general terms, taxpayers with incomes of less than 22,000 euros (gross) per year are exempt from submitting the income tax return, as long as they come from a single payer", they recall from the Association Association of Financial Advisors and Planners (EFPA Spain).
If you do not have a salary of less than 22,000 euros, you must not forget about it, because it may be worth filing the statement. It is possible that if the withholdings applied by the payer are high and "in some cases you can go out to return", it is noted in a note from the EFPA. The advice is to access the draft on the Tax Agency website and review the initial result, also modify it with deductions to which one has access, to see what the result would be if the document is submitted. If it comes out on account and there is a refund, the process can be completed.
There are situations where the general threshold varies, such as when you have income from second or third payers.
The exemption from presenting the declaration will continue to be at 22,000 euros per year if, apart from the main payer and the rest of the payers, no more than 1,500 euros per year are paid. For example, if you work throughout the year for a company and are charged 18,000 euros and you had worked in another for 1,000 euros, you are not required to declare. It is also applied in cases in which you have been unemployed - you are paid from SEPE - or in ERTE.
But the limit of 22,000 euros falls if a second or other payers charge more than 1,500 euros per year. In these cases, the threshold that requires declaring drops to 14,000 euros per year for work income (in next year's income it will jump to 15,000 euros per year). It could be the case of a worker who has changed jobs in 2022 and has received more than 1,500 euros from his new job.
The limit from which it is obliged to declare also falls to 14,000 euros when compensatory pensions of the spouse or annuities for non-exempt food are received, when the payer of the income is not obliged to withhold or with income subject to a fixed rate of withholding ( such as remuneration for being a member of a board of directors -fixed rate of 35% or 19%-, for giving courses, conferences, literary works or similar -rate of 15%-).
An income statement must also be submitted if full income is obtained from movable capital (share dividends, interest on accounts, deposits or fixed-income securities...) and capital gains (gains derived from redemptions of shares in investment funds). investment, prizes for contests or games...) if they have been subject to withholding or payment on account and exceed 1,600 euros per year.
The obligation to declare is repeated for taxpayers who receive real estate income, yields from Treasury bills, subsidies for the purchase of officially protected housing and other capital gains from public aid if they exceed 1,000 euros per year.
Those who receive the minimum vital income and all the members of the cohabitation unit, regardless of the amount that has been paid to them in 2022, are obliged to present the declaration to maintain the benefit, even if they do not reach the minimum before commented.
All the details and assumptions of the obligation to declare can be found on the website of the Tax Agency.
