These are the nine keys to making the 2022 Income Statement


This Tuesday April 11 Starts the campaign of the income statement and wealth tax which, it is worth reminding potential taxpayers, corresponds to the 2022 financial year. According to the calendar published by the Tax Agency, this period will last until June 30. To correctly carry out this annual procedure with the TreasuryThese are some of the keys What do you need to know for this campaign?

Who has to file the Income Statement?

The obligation to present the income statement is linked to several assumptions, including having Work income greater than 22,000 eurosif they come from a single payer, or 15,000 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 living 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 rent campaign begins on April 11 and ends on June 30but the submission deadlines vary depending on the channel used.

  • From the April 11 can be presented by Internetthrough the Renta Web program or with the mobile application of the Tax Agency.
  • From the May 5th can be presented by phonethrough the “We call you” service, provided that an appointment is made.
  • From the June 1 the statement may also be filed face-to-face in officesby appointment.

The submission deadline ends June 30 in all cases, except for taxpayers with a return 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 news does this new campaign bring?

Between the news of this campaign These include 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 to apply the deduction for pension plans

The contributions to pension planss entitled to enjoy tax credit 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 aid check of 200 euros?

The beneficiaries of the 200 euro check for vulnerable families will have to declare it as capital gain, same as him cultural voucher for young people.

How are cryptocurrencies declared?

The gains or losses derived from the operation with cryptocurrencies have to be declared in the liquidation of personal income taxwith 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 uncollected amounts of the 2020 and 2021 fiscal years, entering it in a box created for this purpose in the 2022 declaration.

What other deductions can be applied?

In the 2022 campaign, many of the traditional deductions: investment in Habitual housing for those who acquired it before 2013, investment in newly created companies, donations to NGOsshares of political party affiliationThese are professional association fees, as well as regional deductions.

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