Starts tomorrow Tuesday, April 11, the Income campaign 2022. The personal income tax tribute also has an impact on the beneficiaries of the subsidies for unemployment, since they have a minimum withholding, since are considered as full income from workaccording to article 17 of the Law 35/2006 on Personal Income Tax. This is the case of allowance for people over 52 years of agealthough it will depend on the level of income obtained.
This is a benefit that today is offered by the State Public Employment Service, dependent on the Ministry of Labor and Social Economy, aimed at those people who have exhausted their benefit or unemployment benefit. In 2023, its important monthly amounts to 480 euros per monthwhich corresponds to 80% of the IPREM that rose to 600 euros at the beginning of the year.
According to the text of the regulation mentioned above, the exception will be given when the benefit is received in a single payment, which is commonly known as “unemployment capitalization”, in which case, yes, you will be exempt from carrying out this annual procedure with the Tax Agency when the activity is maintained as a self-employed worker for at least five years.
The 52-year-old subsidy and the annual income statement
The State Tax Administration Agency presents great news for this exercise. All workers who, during the year 2022, received income above 22,000 eurosin the case of a single payer.
In the case of having two or more payers, and income exceeds 15,000 euros per year, you will also be obliged as long as from the second year the 1,500 euros are exceeded. In this sense, it should be remembered that until last year the annual income limit was 14,000 euros per year. But, in this situation it can happen that a salaried worker during the fiscal year would have received income from work income and, later, request an unemployment subsidy.
In this specific case, if the total returns were greater than the current 15,000 euros and the income received by the SEPE was greater than 1,500 euros, then it will be necessary to present the Income statement corresponding to the 2022 financial year. in the event that this situation occurs in which a worker during the fiscal year has received income from work income and, later, requests an unemployment subsidy.
In this situation, if the total returns were greater than 15,000 euros and the SEPE income was greater than 1,500 eurosYes, you would be obliged to present the Income statement.
When do not have to present the 2022 Income Statement
In case that only the unemployment benefit would have been collected and no more income would have been received, you would not be obliged to present it, because the sum of the 12 payments of the subsidy would result in 5,760 euros per year. This provision is established in article 96 of Law 35/2006, on Personal Income Tax. In any case, what yes must submit is the annual income statement. Once the twelve months have expired, the beneficiaries have 15 business days to submit the annual income statement to the SEPE.