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Practical Income Manual 2022.

Examples of taxpayers required to declare

As an example, the following taxpayers, among others, are required to declare:

  • Taxpayers who have received full income from work from the same payment for an amount greater than 22,000 euros per year.

  • Taxpayers who have received full income from work for an amount greater than 14,000 euros during 2022 in the following cases:

    1. When they come from more than one payer, if the sum of the amounts from the second and remaining payers, in order of amount, exceeds the figure of 1,500 euros per year.

      Covid-19: In 2022, the ERTEs linked to the health crisis caused by Covid-19 will end.

      However, to facilitate the transition to the new temporary employment regulation files of articles 47 and 47 bis of the Workers' Statute, the first Additional Provision of Royal Decree-Law 2/2022, of February 22 (BOE of 23 February), established the automatic extension until March 31, 2022 of the files referred to in article 1 of Royal Decree-Law 18/2021, of September 28 or that had been authorized based on the provisions of articles 2 and 5.1 of Royal Decree-Law 18/2021, of September 28, including those authorized in accordance with the sole transitional provision thereof as long as they were in force on February 24, 2022.

      In the case of ERTE the State Public Employment Service (SEPE) assumes the payment of the unemployment benefit and becomes considered another payer for the taxpayer.

      Taking into account this, and as long as the rest of the income is within the limits that in each case are indicated in article 96 of Law Personal Income Tax , they will not be required to declare for the IRPF taxpayers who obtain income from work, when in these cases of temporary employment regulation files ( ERTE ) the sum of work income from more than one payer does not exceed 14,000 euros or, where applicable, 22,000 euros, if 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.

    2. In the case of pensioners with several pensions whose withholdings have not been made in accordance with those determined by the Tax Agency, upon request by the taxpayer for this purpose, through form 146.

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

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

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

  • Taxpayers who have been owners of real estate for their own use other than habitual residence and non-built land, whose income is imputed together with the income derived from Treasury Bills and the amount of subsidies for the acquisition of officially protected housing or of appraised price and other capital gains derived from public aid is greater than 1,000 euros per year.

  • Taxpayers who carry out economic activities, including agricultural and livestock activities, regardless of the method of determining their net income, provided that the full income, together with those of work and capital, as well as capital gains, is higher. to 1,000 euros per year.

  • Taxpayers who have obtained capital losses in amounts equal to or greater than 500 euros per year.

  • Taxpayers who own leased properties (flats, premises, parking spaces), whose total income, exclusively from the aforementioned properties, or jointly with income from work, movable capital, economic activities and capital gains, exceeds 1,000 euros per year. .