Deadline and form of submission of personal income tax returns 2022

Deadline for filing IRPF declarations

The deadline for filing the IRPF returns corresponding to the 2022 fiscal year, whatever the result, will be between April and June 30, 2023, 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 IRPF declarations

In general

In accordance with article 2 of Order HAP/2194/2013, of November 22, regulating the procedures and general conditions for the submission of certain self-assessments, information returns, census returns, communications and refund requests, the IRPF returns, as well as the corresponding payment or refund document, may be submitted as follows:

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. IRPF taxpayers who are covered by the current account system for tax purposes

   Taxpayers of IRPF who are covered by the current account system for 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, dated 27 July, shall submit their declaration in accordance with the rules set forth in numbers One and Two of section six of the Order of 30 September 1999, which approves the model for requesting inclusion in the current account system for tax matters, establishes the place for submitting 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, dated 25 June, which regulates the current account system for tax matters.

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

   Taxpayers who file a return for the Wealth Tax will be required to use the electronic means via the Internet to file the IRPF return, and must use the electronic means, via the Internet or by telephone, to confirm, where applicable, the draft of the IRPF return.

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

   Taxpayers who have their habitual residence abroad and those who are outside the national territory during the deadlines for filing the IRPF declarations may confirm and submit the draft declaration and, where appropriate, make the payment or request the refund electronically, via the Internet or by telephone under the terms, conditions and in accordance with the procedure set out in section " Confirmation and submission of the draft ".

4. Income tax returns of spouses not legally separated in which one of them requests the suspension of the income and the other declares the waiver of the collection of the refund

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