Start the income campaign. Taxpayers can submit the 2022 personal income tax and wealth declaration from today through the official website and app; a procedure marked by the differences between autonomies, always present but now increasing due to deflations in taxation in the own section and autonomic deductions due to inflation that will benefit some and not others. Apart from this, few important developments: the contribution to individual pension plans continues to fall, as in recent years; there are changes in the maternity deduction, and checks for consumption, rent and Government culture are taxed.
Deflation, a much-debated measure to reduce the fiscal impact on salary increases due to inflation, will make the taxpayers of the autonomous regions that have decided on it start with an advantage, such as those of Madrid, Galicia, Andalusia, Murcia and the Valencian Community . "They will pay less tax, since they will operate the deflation on the regional rate", says Paula Urcera, head of the fiscal 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 biggest savings would be in Galicia, with 262.48 euros, compared to 183.07 in Madrid, the 131 .95 in the Valencian Community, 111.75 in Murcia and 93.55 in Andalusia, according to TaxDown calculations. "Many will not realize it; they will see the draft without any warning that there has been deflation", believes José María Mollinedo, general secretary of the Treasury technicians (Gestha). In Catalonia, the same model taxpayer will pay 16 euros more than last year, since in 2021 the Government made a reduction in lower sections that compensated for higher ones.
The other differentiating factor will come from the autonomous deductions to mitigate the rise in inflation, interest rates or the purchase of food. Thus, in the Balearic Islands, 250 euros can be deducted 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-Mancheques, at 200 and 50 extras per child, and the Cantabrians, at 200 for joint taxation. It has not been generalized: “The law allows freedom to apply the deductions that are considered appropriate; it depends on each autonomy", says Josep Ribó, president of the Official College of Administrative Managers of Catalonia.
Aside from autonomous differences, there will be a change that will benefit everyone. Until now, the maternity deduction was applied to working mothers, whether self-employed or employed, and the deductible amount was 100 euros per month or 1,200 euros per year for each child under the age of 3. The novelty is that in this campaign it can also be applied by mothers who at some point since January 1, 2020 have been in ERTE with total suspension of contract, or due to gender violence, in periods of inactivity in contracts fixed discontinuous and if they have received the benefit for cessation of activity. That is, without working. "It applies retroactively for 2020, 2021 and 2022", they point to Gestha. If you have been in one of the situations, you can make the deduction for the mentioned months.
Less positive may be that the individual contribution to deductible pension plans will drop from 2,000 to 1,500 euros, while that of the company plan will rise, from 8,000 to 8,500. In 2020 the individual deduction was four times greater. "Private plans are not being helped as much as they should be. Yes, companies are encouraged, but it is insufficient, they should coexist", Ribó criticizes.
Another point of difference will be in the aid of 200 euros from the check against inflation, the rent voucher and the 400 euros from the cultural voucher: all are declared as capital gains.
The obligation to declare remains: from 22,000 euros gross with one payer and 14,000 if there is more than one payer and from the second and successive ones more than 1,500 euros were paid. In all cases, we urge you not to blindly trust the draft. "Treasury does not report everything...", warns Urcera. "To want to present it immediately, large amounts can be lost", emphasizes Mollinedo.
