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Practical Income Manual 2022.

Deadline and form of submission of personal income tax returns 2022

Deadline for submitting tax returns Personal Income Tax

The deadline for submitting personal income tax returns corresponding to the 2022 financial year, whatever the result, will be between April 11 and June 30, 2023 , both inclusive.

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

Form of presentation of Personal Income Tax returns

In general

In accordance with article 2 of Order HAP/2194/2013, of November 22, which regulates the procedures and general conditions for the presentation of certain self-assessments, information returns, census returns, communications and refund requests, The Personal Income Tax returns , as well as the corresponding income or return document, may be presented in the following way:

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

b) Presentation of the declaration through the confirmation of the draft of declaration which, as commented in the previous section, allows the presentation, in addition to online at the electronic headquarters of the State Tax Administration Agency, through the application for mobile devices, by telephone and in the offices of the State Tax Administration Agency, upon request for an appointment, as well as in the offices enabled 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. The declarations to be returned or negative and the declarations with results to be deposited may be presented by confirming the draft declaration, provided that, in the latter case, the taxpayer had proceeded to domiciliate the resulting income or, of the first installment if they are declarations. in which the taxpayer has chosen to split the payment. In the case of mobile devices, the payment of the amount of the resulting tax debt must necessarily be made in two installments, by direct debit of both.


  1. Taxpayers of Personal Income Tax who are covered by the current account system in tax matters

    Taxpayers of Personal Income Tax 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 tax application procedures, approved by Royal Decree 1065/2007, of July 27, will present their declaration in accordance with the rules provided for in numbers One and Two of the sixth section of the Order of September 30, 1999, which approves the application model for inclusion in the current account system in tax matters, establishes the place of presentation of tax returns that generate debts or credits that must be recorded in said tax current account and the provisions of Royal Decree 1108/1999, of June 25, which regulates the current account system in tax matters, are developed.

  2. Taxpayers who are also required to submit a Wealth Tax declaration

    Taxpayers who submit a declaration for the Wealth Tax will be required to use the electronic means through the Internet to submit the Personal Income Tax declaration , and must use the electronic means, through Internet or telephone to confirm, if applicable, the draft of the Personal Income Tax 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 submitting the Personal Income Tax returns may confirm and submit the draft declaration and, in If applicable, make the deposit or request the refund electronically, through the Internet or by telephone under the terms, conditions and in accordance with the procedure set out in section " Confirmation and presentation of the draft ".

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

    In the case of declarations by spouses not legally separated in which, pursuant to the provisions of article 97.6 of the Personal Income Tax Law , one of them requests the suspension of income and the other expresses 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 consequence of the application of the aforementioned procedure is to be entered or returned. .