The 2022 personal income tax declaration: general features

Declaration template

In this year, as in previous years, a single declaration model has been approved (Model D-100) that must be used by all taxpayers required to declare for the IRPF .

For these purposes, the draft declaration of IRPF duly confirmed by the taxpayer will be considered as declaration of IRPF .

Declarations made through the assistance services provided at the offices of the Tax Agency or those authorised for this purpose by the Autonomous Communities, Cities with Statute of Autonomy and local entities for the provision of said service and whose presentation is made at the aforementioned offices through the Tax Agency intranet will be valid.

Information and identification of the taxpayer's current habitual residence

The identification of the taxpayer's tax domicile introduced in 2019 is maintained, which offers the information of the last tax domicile available in the database of the State Tax Administration Agency separately from the rest of the declaration and before the download of the tax data so that the taxpayer can ratify it and, if necessary, modify it.

However, in this exercise, personal income tax payers who are registered in the census of entrepreneurs, professionals or withholding agents, if they wish to modify their tax domicile, must do so through the corresponding census declaration .

Tax allocation to the Catholic Church

The Eighteenth Additional Provision of Law 42/2006, of December 28, on the General State Budget for the year 2007 ( BOE of December 29), establishes that, effective as of January 1, 2007 and indefinitely, the State will allocate 0.7% of the full amount of the IRPF corresponding to taxpayers who expressly state their will in this regard to the support of the Catholic Church.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full regional quota, boxes [0545] and [0546] , respectively, of the declaration.

Consequently, in the IRPF declaration for the year 2022, taxpayers will be able to allocate 0.7% of their full share to the financial support of the Catholic Church, marking with an "X" the box [105] of the declaration.

Allocation of amounts to activities of general interest considered to be of social interest

In accordance with the provisions of the Eighty-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 (BOE of December 29), the State will allocate 0.7 percent of the full quota of IRPF for the year 2022, corresponding to taxpayers who expressly express their will in this regard, to subsidize activities of general interest considered to be of social interest.

For these purposes, the full quota of IRPF is understood to be the sum of the full state quota and the full autonomous quota, boxes [0545] and [0546] , respectively, of the declaration form.

Consequently, in the IRPF declaration for the 2022 fiscal year, taxpayers will be able to allocate 0.7% of their full quota to activities of general interest considered to be of social interest by marking with an "X" the box [106] of the declaration.

According to article 2 of Royal Decree-Law 7/2013, of June 28, on urgent measures of a tax, budgetary nature and for the promotion of research, development and innovation ( BOE of June 29), the following are axes of activities of general interest considered to be of social interest, and as such will be taken into account in determining the regulatory bases for aid financed with the fixed percentage of the income from IRPF for other purposes of general interest considered to be of social interest:

1. Care for people with comprehensive social and health care needs.
2. Attention to people with educational or job placement needs.
3. Promoting citizen security and preventing crime.
4. The environmental protection.
5. Development cooperation.
6. The promotion and modernization of the Third Sector of Social Action.

Within the framework of the axes set out in the previous section, and in execution of the provisions of article II of the Agreement between the Spanish State and the Holy See on economic matters, dated January 3, 1979, the amounts to be distributed, obtained from the allocation of the percentage of the income from IRPF for other purposes of social interest will be allocated to activities of general interest, understood as those that contribute to improving the quality of life of people and society in general and to protecting and conserving the environment, which may be declared by regulation as being of social interest. This percentage will be set annually in the General State Budget Law.

For 2022, the aforementioned Eighty-first Additional Provision of Law 22/2021, of December 28, on the General State Budget for the year 2022 (BOE of December 29), establishes that the total amount allocated in the budgets for activities of general interest considered to be of social interest will be distributed by applying the following percentages: 77.72% to the Ministry of Social Rights and Agenda 2030, 19.43% to the Ministry of Foreign Affairs, European Union and Cooperation and 2.85% to the Ministry for the Ecological Transition and the Demographic Challenge. These percentages will be applied to the final settlement made in the 2022 financial year.