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Practical Income Manual 2022.

Delimitation of the obligation to declare in personal income tax

Note: For the purposes of determining the obligation to declare, exempt income is not taken into account.

Positive delimitation

The following # are required to submit the declaration for Personal Income Tax for the 2022 financial year. ##3##: ##4##

a. Those who have obtained income in the year greater than the amounts indicated below for each class or source.

b. Those who , regardless of the amount and nature or source of the income obtained, had the right to apply the transitional regime of the deduction for investment in habitual residence, the deduction for international double taxation , or have made contributions to protected assets of people with disabilities, pension plans, insured pension plans, corporate social security plans, dependency insurance or mutual insurance companies social security that reduce the tax base, when they exercise the corresponding right.

c. Those not required to declare due to the amount and nature or source of the income obtained in the year, who request refund derived from the regulations of IRPF that, if applicable, correspond to them (among other cases due to withholdings and payments on account borne or due to deductions for maternity, large families or dependents with disabilities).

The provisional settlement that, if applicable, the Tax Administration may carry out on these taxpayers may not imply any obligation other than the restitution of what was previously returned plus the late payment interest referred to in article 26.6 of the LGT. . All of this without prejudice to the subsequent verification or investigation that, where appropriate, may be carried out by the State Tax Administration Agency.

In relation to LGT see Law 58/2003, of December 17, General Tax.

Beneficiaries of the minimum vital income: In accordance with the provisions of article 36.1.f) and 2.c) of Law 19/2021, of December 20, which establishes the minimum vital income, persons holding the minimum income vital and all members of the cohabitation unit are obliged, to maintain the provision of the minimum vital income, to annually submit the declaration corresponding to Personal Income Tax , regardless of whether or not they meet the requirements established in article 96 of the Personal Income Tax Law for the obligation to declare.

For these purposes, the cohabitation unit is that defined in article 6 of Law 19/2021, of December 20.

When minors are part of the living unit of the minimum vital income, they must file a declaration individually or jointly with their parents (if it is the taxation option of the family unit) and, for this, they can access the Renta Web help service, authenticating as follows:

(*) In the case of a joint declaration, the minor's NIF must be entered but its authentication with RENØ or Cl@ve will not be necessary, unless the minor obtains income.

  • With reference (RENØ) . 

    Please note that if the minor did not file a tax return Personal Income Tax in the previous year, they need to be the owner or joint owner of a bank account (IBAN) opened in their name on December 31, 2022 ( for Income 2022) to be identified.

  • With Cl@ve PIN .

    To be able to register at Cl@ve , minors must come with their valid DNI issued by the General Directorate of Police, accompanied by whoever exercises their parental authority with the documentation that proves their identification and parental authority .

    They cannot register in Cl@ve with a K NIF.

The declaration of these minors may also ## be presented on their behalf:

  • By the legal representatives (normally the parents) with their own authentication system (electronic certificate or Cl@ve), if They have previously been registered in the Registry of inheritances and legal representations of minors and incapacitated persons.

    See the Resolution of May 18, 2010, of the General Directorate of the State Tax Administration Agency, in relation to the registration and management of power of attorney and the registration and management of inheritances and legal representations of minors and incapacitated persons. carrying out procedures and actions online before the Tax Agency ( BOE of May 21).

  • By a social collaborator or by an authorized public official (in-person attention in offices) where identification with Cl@ve PIN or reference is not necessary because The one who signs is the collaborator or the official with their certificate.

  • By an authorized public official (telephone service) after identification of the minor with Cl@ve PIN or reference number for their attention (RENØ).

Negative delimitation

They are not required to present a declaration for the amount and nature of the income obtained:

1. Taxpayers whose income comes exclusively from the following sources, provided that they do not exceed any of the limits indicated in each case, in individual or joint taxation:

A. Full income from work (including, among others, pensions and liabilities, including those from abroad, as well as compensatory pensions and non-exempt alimony annuities) the amount of which is not exceed the amount of:

• 22,000 euros annually , generally.

• 14,000 euros annually , in the following assumptions:

  1. When the work income comes from more than one payer.

    However, the limit will be 22,000 euros per year in the following cases :

    1. When, coming from more than one payer, the sum of the amounts received from the second and remaining payers, in order of amount, do not collectively exceed the amount of 1,500 euros per year.

    And this is regardless of whether the amounts paid by the second and subsequent payers are subject to the general withholding procedure, are compensatory pensions or other income not subject to withholding or are subject to a fixed withholding rate.

    2. In the case of pensioners whose only income from work consists of the passive benefits referred to in article 17.2.a) of the Personal Income Tax Law coming from two or more payers, provided that the The amount of the withholdings made by them has been determined by the Tax Agency, upon request by the taxpayer for this purpose, through form 146 and, in addition, the following requirements are met:

    • That the number of payers of passive benefits has not increased throughout the year compared to those initially communicated when formulating the request.

    • That the amount of benefits actually paid by the payers does not differ by more than 300 euros per year from that initially communicated in the application.

    • That no other circumstances determining an increase in the withholding rate provided for in article 87 of the Personal Income Tax Regulations have occurred during the year.

    Precision: Regarding Form 146, see the Resolution of January 13, 2003 ( BOE of January 14), which approves Form 146 for the request for determination of the amount of withholdings, which Taxpayers receiving passive benefits from more than one payer can present, and the place, term and conditions of presentation are determined.

  2. When compensatory pensions from the spouse or non-exempt alimony annuities are received.

    Please note that the See in this regard Chapter 2.

  3. When the payer of the work income is not obliged to withhold.

  4. When full income from work is received subject to a fixed withholding rate.

    This consideration in 2022 is the withholding rate of 35% or 19% (when the income comes from entities with a net turnover of less than 100,000 euros) applicable to the remuneration received for the status of directors and members of the Boards of Directors, of the Boards that take their place and other members of other representative bodies, as well as the 15 percent withholding rate applicable to income derived from teaching courses, conferences and similar, or derived from the preparation of literary, artistic or scientific works, provided that the right to their exploitation is transferred.

Note: In the case of joint taxation, the same quantitative limits indicated above must be taken into account. However, for the purposes of determining the number of payers, the situation of each member of the family unit individually considered will be taken into account. Thus, for example, in a joint declaration of both spouses, each of whom receives their salaries from a single payer, the limit determining the obligation to declare is 22,000 euros per year.

B. Full income from movable capital (dividends from shares, interest from accounts, deposits or fixed income securities, etc.) and capital gains (earnings derived from reimbursements of shares in Investment Funds, prizes for participation in contests or games, etc.), provided that both have been subject to withholding or payment to account and its global amount does not exceed the amount of 1,600 euros per year .

The Personal Income Tax regulations do not provide for the possibility of offsetting positive and negative full returns on movable capital for the purposes of the obligation to declare. Consequently, they will only be counted to determine whether there is an obligation to declare positive full returns.

Capital gains from transfers or redemptions of shares or participations in collective investment institutions in which the withholding base cannot be determined by the amount to be included in the tax base are excluded from the joint limit of 1,600 euros per year.

Note: When the withholding base has not been determined based on the amount to be included in the tax base, the capital gain obtained from transfers or redemptions of shares or participations in collective investment institutions cannot be computed as capital gain subject to withholding or income. on account for the purposes of the exclusionary limits of the obligation to declare.

C. Imputed real estate income , full income from movable capital not subject to withholding derived from Treasury Bills and acquisition subsidies of officially protected or assessed-price housing and other capital gains derived from public aid , with the joint limit of 1,000 euros per year.

Because it does not give rise to the imputation of real estate income, the taxpayer's habitual residence will not be taken into consideration for these purposes, nor will the parking spaces acquired jointly with it up to a maximum of two, as well as unbuilt land.

2. Taxpayers who have obtained exclusively full income from work, capital (movable or real estate) or economic activities in 2022, as well as capital gains, whether or not subject to withholding, up to a maximum joint amount of 1,000 euros per year and capital losses. of amounts less than 500 euros, in individual or joint taxation.

To determine the amounts indicated in points 1 and 2 above, income that is exempt from Personal Income Tax will not be taken into consideration, such as, for example, public scholarships to study in all countries. levels and grades of the educational system, alimony payments received from parents by judicial decision, etc.

Nor will the income subject to the special tax on the prizes of certain lotteries and bets, regulated in the thirty-third Additional Provision of the Personal Income Tax Law , be taken into account.

None of the amounts or limits will be increased or expanded in the case of joint taxation of family units.