Start the rental campaign. Taxpayers can present the 2022 personal income tax and wealth statement from today through the website and the official app. A procedure marked by the differences between autonomies, always present but now increasing due to deflations in taxation in the own tranche and regional deductions for inflation that will benefit some and not others. Other than that, there is little significant news: the contribution to individual pension plans continues to decline, as in recent years; there are changes in the maternity deduction and the checks for consumption, rent and culture of the Government are taxed.
Deflation, a much-debated measure to reduce the fiscal impact of wage increases due to inflation, will make the taxpayers of the autonomies that have decided to start off with an advantage. As in Madrid, Galicia, Andalusia, Murcia and the Valencian Community. "They will pay less taxes by operating the deflation on the regional rate," says Paula Urcera, head of the tax area of the TaxDown consultancy. In the case of a single taxpayer with a gross income of 35,000 euros per year and without applying reductions, deductions or withholdings, the greatest savings would be in Galicia, with 262.48 euros, compared to 183.07 in Madrid, 131.95 from the Valencian Community, 111.75 from Murcia and 93.55 from Andalusia, according to TaxDown calculations. "Many will not realize it, they will see the draft without a notice of whether there has been deflation," believes José María Mollinedo, general secretary of the Treasury technicians (Gestha). In Catalonia, with the same model taxpayer, 16 euros more will be paid than last year, since in 2021 the Government made a reduction in lower brackets that compensated for higher ones.
The other differential factor will come from the regional deductions to alleviate the rise in inflation, interest rates or the purchase of food. Thus, in the Balearic Islands you can deduct 250 euros for the increase in the cost of the mortgage and 100 in the Valencian Community; while due to inflation, the Canaries opt for 225 euros, the Castilian-La Mancha 200 and 50 extra per child and the Cantabrians 200 for joint taxation. It has not been generalized: “The law allows freedom to apply the deductions that seem appropriate. It depends on each autonomy”, points out Josep Ribó, president of the Col·legi Oficial de Gestors Administratius de Catalunya.
Regardless of regional differences, there will be a change that will benefit everyone. Until now, the maternity deduction was applied to working mothers, either self-employed or employed by others. The deductible amount is 100 euros per month or 1,200 euros per year for each child under 3 years of age. The novelty is that in this campaign it will have to be applied by mothers who at some point since January 1, 2020 have been in ERTE with total contract suspension or due to gender violence, in periods of inactivity in fixed-discontinuous contracts and if they have received the benefit for cessation of activity. That is, without working. “It is applied retroactively for 2020, 2021 and 2022”, they point out in Gestha. If you have been in one of the situations, you can make the deduction for those months.
Less positive may be that the individual contribution to deductible pension plans is lowered from 2,000 to 1,500 euros, while that of the company plan is raised, from 8,000 to 8,500. In 2020, the individual deduction was four times higher. “Not everything that should be helped in private plans is being helped. Those of companies are encouraged, but it is insufficient, they should coexist ”, criticizes Ribó.
Another differential point will be in the aid of 200 euros of the check against inflation, the rental bonus and the 400 euros of the cultural bonus. All are declared as capital gain.
The obligation to declare remains: part of the 22,000 gross euros with one payer and 14,000 if there is more than one payer and more than 1,500 of the second and successive ones. In all cases it is called not to blindly trust the draft. "The Treasury does not report everything...", warns Urcera. "By presenting it immediately, large amounts can be lost," says Mollinedo.
