When does a self-employed person have to file the Income Statement?


The self employedas taxpaying citizens, must also face the personal income tax declaration. Now that the income campaign of the past 2022 has begun and, as always, doubts about deadlines and subjects exempt from making the declaration are beginning to arise, we resolve some doubts about the situation of these workers in particular.

The first thing is to know that there are certain exceptions, that is, certain self-employed workers who will get rid of presenting the declaration. It is important to resolve this question, since, if they did not file the declaration if they had the obligation to do so, the person could face the payment of high penalties. The Tax Agency specifies that those self-employed professionals who obtain full income from work greater than 1,000 euros per year They will have to present the income tax declaration.

The Tax Agency specifies that self-employed professionals who obtain full income from work over 1,000 euros per year They will have to present the income tax declaration. The self-employed who, therefore, must submit the personal income tax return will be those taxpayers who exceed this minimum amount, but there are also other cases, such as those who have suffered property losses of 500 euros or more in income from work, economic activities or capital; or those who accept the deduction for investment in your habitual residence or for the savings-company account.

What are the deadlines to present the Income 2022

Once it has been clarified who has to present this declaration, the deadlines and dates must be taken into account. These depend on the means we use to process our declaration, since it is possible to present it through various systems. The general term to present the 2023 income statement begins this Tuesday, April 4 and ends on July 2.

If you choose to contribute declaration in person The appointment must be requested between May 25 and June 29, while June 1 to 30 will be the period to prepare the declaration. On the other hand, the online submission period will open on April 11 and close on June 30, 2023.

Finally, from May 3 to June 29 it will be possible to request an appointment to be the staff of the Tax Agency who help us to make our statementbeing the term of work from May 5 to June 30.

In addition to these deadlines, there will be an extension to present the declarations until December 31 as long as its result is to be returned. Likewise, term extensions can be requested, assuming that there may be interest for late payment and surcharges when, finally, we have to pay it.

Sanctions for submitting the declaration after the deadline

It is important to respect the deadlines for submitting the Income statement, since in case there are delays or errors the freelancer could face large financial penalties. For example, if the statement is filed after the deadline, in addition to what has to be paid, a surcharge of different percentages will have to be added to that amount depending on the delay: 5% in the 3 months after; 10% up to 6 months; 15% between 6 and 12 months and 20% from the year.

When the income statement is presented incomplete, the sanction that we will face will be between 100 and 150 euros; although in the event that there is false documentation provided, the penalty will vary between 50% and 100% surcharge to be added if the benefit obtained by the taxpayer for this manipulation is more than 3,000 euros.

On the other hand, the errors in the deductions that the self-employed can make in the declaration are one of the most common failures in this process, but they do not go unpunished for this reason. The fine can reach a surcharge of 1% of the amount reflected in the deductions.

Finally, fraud is considered the most serious offense of all those that can be committed when presenting the income statement and we It can come to suppose the payment of 150%as a surcharge, of the damage that we have caused to the Treasury.

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