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Practical Income Manual 2023.

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 during 2023 for an amount greater than 15,000 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.

    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. .

  • Taxpayers who, as of January 1, 2023, at any time during the tax period, had been registered, as self-employed workers, in the Special Regime for Self-Employed Workers or Self-Employed , or in the Special Social Security Regime for Sea Workers.