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Practical manual for Income Tax 2022.

Deadline and form of submission of personal income tax returns 2022

Deadline for submitting tax returns IRPFABBR

The deadline for submitting the declarations of IRPFABBR corresponding to the 2022 fiscal year, whatever its result, will be that between the days April 11 and June 30, 2023, both inclusive.

All of this, without prejudice to the deadline for direct debit of the declarations (until June 27, 2023) discussed in this same chapter.

Form of presentation of the declarations of IRPFABBR

In general

In accordance with Article 2 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the submission of certain self-assessments, information returns, census declarations, communications and refund requests, the declarations of IRPFABBR, as well as the corresponding receipt or refund document, may be presented in the following way:

a) Electronic submission via the Internet, which may be made using one of the following identification systems: recognized electronic certificate, reference number or Cl@ve PIN system described in this Chapter.

b) Submission of the declaration through the confirmation of the draft of declaration which, as mentioned in the previous section, allows submission, in addition to online at the Electronic Headquarters of the State Tax Administration Agency, through the application for mobile devices, by telephone and at the offices of the State Tax Administration Agency, upon request for an appointment, as well as in the offices authorized by the Autonomous Communities, Cities with Statute of Autonomy and Local Entities for confirmation of the draft declaration. In this case, the declaration must be submitted directly to the aforementioned offices for immediate electronic transmission. Returns to be refunded or negative and returns with a result to be paid may be submitted by confirming the draft return, provided that, in the latter case, the taxpayer has proceeded to direct debit the resulting income or the first instalment if the returns are in which the taxpayer has opted to pay in installments. In the case of mobile devices, payment of the resulting tax debt must necessarily be made in two installments, by direct debit of both.

Specialties:

  1. Taxpayers of IRPFABBR that are covered by the current account system for tax purposes

    The taxpayers of IRPFABBRThose who are covered by the current account system in tax matters, regulated in articles 138 to 143 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, will submit their declaration in accordance with the rules provided for in numbers One and Two of section six of the Order of September 30, 1999, which approves the model of application for inclusion in the current account system in tax matters, establishes the place of presentation of the tax declarations that generate debts or credits that must be recorded in said tax current account and develops the provisions of Royal Decree 1108/1999, of June 25, which regulates the current account system in tax matters.

  2. Taxpayers who are also required to file a return for the Wealth Tax

    Taxpayers who file a Wealth Tax return will be required to use the electronic method via the Internet to submit the return. IRPFABBR, and must use electronic means, via the Internet or telephone, to confirm, if applicable, the draft of the declaration of IRPFABBR.

  3. Taxpayers with habitual residence abroad or displaced outside Spanish territory

    Taxpayers who are habitually resident abroad and those who are outside the national territory during the deadlines for filing tax returns IRPFABBR They will be able to confirm and submit the draft declaration and, where applicable, make the payment or request a refund electronically, via the Internet or by telephone under the terms, conditions and in accordance with the procedure set out in the section "Confirmation and presentation of the draft"

  4. Statements from IRPFABBR of spouses not legally separated in which one of them requests the suspension of the payment and the other expresses the waiver of the right to receive the refund

    In the case of declarations of spouses not legally separated in which, under the provisions of article 97.6 of the Law of IRPFABBRIf one of them requests the suspension of the payment and the other expresses the waiver of the right to receive the refund, the declarations corresponding to both spouses must be submitted simultaneously and jointly in the appropriate place depending on whether the final result of their declarations as a consequence of the application of the aforementioned procedure is to pay or to refund.