Examples of taxpayers required to declare

By way of example, the following taxpayers, among others, are required to declare:

• Taxpayers who have received full employment income from a single payment in an amount greater than 22,000 euros per year.

• Taxpayers who have received gross income from work in 2022 for an amount greater than 14,000 euros 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, in order 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 February 23), 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, provided that 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 this into account, and provided that the rest of the income is within the limits indicated in article 96 of Law IRPF , taxpayers who obtain income from work will not be required to declare for IRPF ## when in these cases of temporary employment regulation files ( ERTE ) the sum of the income from work from more than one payer does not exceed 14,000 euros or, where appropriate, 22,000 euros, if the sum of the amounts received from the second and remaining payers, in order of amount, do not exceed in total 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 to this effect, using form 146.

  3. When spousal alimony or non-exempt alimony annuities are received.

  4. When the payer of the employment income is not required to withhold.

  5. When full employment income is received and is subject to a fixed withholding rate.

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

• Taxpayers who are owners of economic activities, including agricultural and livestock activities, regardless of the method of determining their net income, provided that the gross income together with that from work and capital, as well as that from capital gains, is greater than 1,000 euros per year.

• Taxpayers who have suffered capital losses of 500 euros or more per year.

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