Skip to main content
Practical Income Manual 2022.

Tax Management

Income Campaign 2022: Deadlines, draft and self-assessment


From April 11 to June 30, 2023.

If the payment is made by direct debit, the deadline ends on June 27, 2023.

Draft declaration

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the year (from work, from movable or real estate capital, from economic activities, capital gains and losses, as well as income imputations), They will be able to obtain the draft of the declaration through the Draft/declaration processing service (Renta Web), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

  • The mechanism for obtaining the reference number to access the draft and/or tax data is maintained, through the Electronic Headquarters of the Tax Agency, through the Draft/declaration processing service, and the Identification Number must be entered for this purpose. Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiration of their National Identity Document (DNI) and the amount in box [0505] of the personal income tax declaration corresponding to the 2021 financial year, “General taxable base subject to tax”, unless it is a taxpayer who did not file the immediately preceding year, in which case an international account code must be provided Spanish bank (IBAN) in which it appears as the owner as of December 31, 2022.

  • Also, as in past campaigns, the draft or tax data can be accessed through the draft/declaration processing service on the Tax Agency portal at , using recognized electronic certificates and the Cl@ve PIN system, and through the application for mobile devices.

Presentation of personal income tax returns 2022

  • Through the draft/declaration processing service, the taxpayer can prepare their personal income tax return with the Renta Web product and proceed to submit it electronically through the Internet, at the electronic headquarters. from the Tax Agency, by telephone, in the offices of the Tax Agency upon request of 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; If the declaration were to be deposited, the taxpayer may direct the deposit or, failing that, obtain a payment letter at the time of its presentation that will allow him to deposit the resulting amount.

  • As in previous campaigns, it is no longer possible to obtain the declaration on printed paper generated through the Draft/Declaration Processing Service of the State Tax Administration Agency. It can be obtained in a document for entry into the collaborating entity that you must print and go to a financial institution to make the payment.

Web Rental and Model:

  • In the section on capital gains and losses, three new boxes are added within the section “Other capital gains and losses that do not derive from the transfer of assets” to record:

    • The aid corresponding to the Youth Cultural Bonus created by the one hundred and twenty-second Additional Provision of Law 22/2021, of December 28, on the General State Budget for 2022.

    • Public rental aid that may be granted to the taxpayer, such as the housing rental aid corresponding to the Young Rental Bonus, regulated by Royal Decree 42/2022, of January 18, which regulates the Young Rental Bonus and the State Plan for access to housing 2022-2025.

    • The aid of 200 euros for individuals with a low level of income and assets. regulated in article 31 of Royal Decree-Law 11/2022, of June 25

    However, the most notable modifications within the capital gains and losses have consisted of the breakdown into three new sections of the so-called "Equity gains and losses derived from transfers of other assets" that existed in the previous models, which are: one, for those derived from the transfer of real estate and real rights over real estate; another, specific for the transmission or exchange of virtual currencies by individuals, which arises from the informative obligations of holding and operating with virtual currencies and, a third section of a residual nature for "Other assets".

  • The model is adapted to incorporate the regulatory modifications introduced in the reductions in the tax base for contributions and contributions to social security systems by article 59 of the General State Budget Law for the year 2022. Thus, the existence of flexible remuneration systems in companies has determined that changes are made in the model that concern both the section on “Work Income” in which a box is included to record the amounts contributed by the company to compensation plans. pensions, corporate social security plans and social security mutual societies (except collective dependency insurance), which derive from a decision of the worker (not subject to payment on account) as in the section “Reductions for contributions and contributions to social security systems ” where the design of the model is adapted to the different contribution possibilities included in the Law.

    Likewise, Annex C.3 of the model is restructured, adjusting it to the simplification that, for the application of excess contributions and business contributions to social security systems pending reduction, has been introduced by Royal Decree 1039/2022, of December 27 , which modifies the Personal Income Tax Regulations.

  • Furthermore, by extending until December 31, 2024 the temporal scope of application of the deduction for energy rehabilitation works of buildings with predominantly residential use, a section is included in Annex C.4 of the declaration to collect the excess of the amounts paid for works carried out in buildings for predominantly residential use pending application for future years.

  • Finally, as a consequence of the extension of the maternity deduction for the 2020, 2021 and 2022 tax periods to women who are in certain situations, we have proceeded, in accordance with the provisions of point 4 of the thirty-eighth Additional Provision of the Personal Income Tax Law, to include in the personal income tax return for the year 2022 new boxes to separately carry out the maternity deduction corresponding to the months of 2020 and 2021, both for the part of the deduction referred to in section 1 of the article 81 of the Personal Income Tax Law, as well as the increase in expenses in daycare centers or authorized early childhood education centers referred to in section 2 of said article.


  • If the personal income tax return is to be deposited, the taxpayer can, simultaneously with the presentation of the return, domiciliate the deposit, make the immediate electronic payment, after obtaining the complete reference number (NRC), or obtain a document of income that allows you to make the payment at a collaborating entity .

  • Payment in installments : Taxpayers may split, without interest or any surcharge, the amount of the tax debt resulting from their Personal Income Tax declaration, into two parts: the first, of 60 percent of its amount, at the time of submitting the declaration, and the second, of the remaining 40 percent, until November 6, 2023, inclusive.

    Taxpayers who domiciliate the payment of the first installment may domiciliate the second installment until September 30, 2023 and if they do not domiciliate the first installment, they may domiciliate the second until June 30, 2023.

    In the case of taxpayers who, when splitting the payment, do not wish to domiciliate the second installment with a collaborating entity, they must deposit said installment until November 6, 2023, inclusive, using form 102.