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Practical Income Manual 2023.

Introduction

Regulations: Art. 59 and third transitional provision Regulation Personal Income Tax . See also art. 122.2, second paragraph, LGT  

When in the year 2023 any of the requirements required to consolidate the right to the deductions already made have not been met and, consequently, the right to the deductions is lost, in whole or in part. same, the taxpayer will be obliged to add to the state liquid quota and the autonomous autonomous liquid quota accrued in fiscal year 2023, the amounts unduly deducted, plus the corresponding late payment interest.

The amounts by which the net state and regional quotas should be increased must be determined in accordance with the following details:

  • General deductions from the quota corresponding to years prior to 1997:

    The amount of improper deductions, whatever their nature or concept, plus late payment interest, will be applied in their entirety to increase the state liquid quota.

  • General deductions from the quota corresponding to the years 1997 to 2001:

    The amount of undue deductions, whatever their nature or concept, plus late payment interest will be applied by 85% to increase the state liquid quota and by 15% to increase the regional liquid quota.

  • Deduction for investment in habitual residence from the years 2002 to 2022.

    The amount of the state section of the undue deduction plus late payment interest will be applied to increase the state liquid quota and the amount of the regional section plus the corresponding late payment interest will be applied to increase the autonomous liquid quota.

    The amount of the state section and the amount of the regional section will be those made in the declarations corresponding to the years 2002 to 2022 that must be regularized. For example:

    For fiscal year 2008 , if the right to the deduction for investment in habitual residence taken in the declaration for fiscal year 2008 is lost, the amount of the state section will be the one entered in box [0700] and that of the autonomous section in box [0701] , from the declaration of the aforementioned exercise.

    For fiscal year 2009 , if the regularization affects the aforementioned fiscal year, the determination of the regional section of the deduction for investment in habitual residence must be carried out considering a transfer of 50 percent, as well as the fiscal year of regulatory powers carried out by the respective Autonomous Community. The state section, for its part, will be determined by the difference between the total amount of the deduction for investment in habitual residence made and the autonomous section of the same.

    Keep in mind that, in the aforementioned year, although it was settled taking as reference a transfer of 33 percent and the regulations in force on December 31, 2009, the return that is transferred to the Autonomous Communities is 50 percent, therefore which means that the amount corresponding to the state section and the regional section of the deduction for investment in primary residence corresponding to the year 2009 can be determined as follows:

    1. Taxpayers residing in 2009 in the Autonomous Community of Catalonia or the Autonomous Community of the Balearic Islands:

      - State section , is the result of adding the amounts reflected in boxes [0700] and [0701] of the declaration for that fiscal year and subtracting from it the amount entered in box [0772] of the statement. That is ( [0700] + [0701] − [0772] ).

      - Autonomous section , is the amount entered in box [0772] of the declaration for that year .

    2. Resident taxpayers in 2009 in the remaining Autonomous Communities:

      The state section and the regional section are the same and their amount coincides for each of them with that reflected in box [0772] of the statement of that exercise.

    3. For the years 2010, 2011 and 2012 the amount of the state tranche will be the one entered in box [0700] and that of the autonomous section in box [0 701 ] , of the corresponding fiscal year declaration.

      For fiscal year 2013 the amount of the state tranche will be that entered in box [0470] and the of the autonomous section in box [0471] , of the declaration for the aforementioned exercise.

      For fiscal year 2014 the amount of the state tranche will be that entered in box [0547] and the of the autonomous section in box [0548] , of the declaration of the aforementioned exercise.

      For fiscal year 2015 the amount of the state tranche will be the amount entered in box [0492] and the of the autonomous section in box [0493] , of the declaration for the aforementioned exercise.

      For fiscal year 2016 the amount of the state tranche will be that entered in box [0501] and the of the autonomous section in box [5002] , of the declaration for the aforementioned exercise.

      For fiscal year 2017 the amount of the state tranche will be the amount entered in box [0516] and the of the autonomous section in box [0517] , of the declaration for the aforementioned exercise.

      For the years 2018, 2019, 2020, 2021 and 2022 the amount of the state tranche will be the amount entered in box [0547] and that of the autonomous section in box [0548] , of the declaration of the aforementioned exercise.

  • Remaining general deductions from the tax for the years 2002 to 2008:

    The amount of undue deductions plus late payment interest will be applied by 67 percent to increasing the state liquid quota and by 33 percent to increasing the regional liquid quota.

  • Remaining general deductions from the quota for the years 2009 to 2022:

    The total amount resulting from adding the state part and the regional part of the deductions recorded in the declarations for the years 2009 to 2022 that, where appropriate, due to the loss of the right to them, must be regularized in the year 2023 plus interest. of delay, they will be applied 50 percent to increase the state liquid quota and 50 percent to increase the regional liquid quota.

    However, in the case of the deduction for investment in new or recently created companies of article 68.1 of the Personal Income Tax Law, of the temporary deductions for works to improve the energy efficiency of homes of the fiftieth Additional Provision in the Law, and the deductions for the acquisition of “plug-in” electric vehicles and fuel cells and charging points of the fifty-eighth Additional Provision in the Personal Income Tax Law as they fall exclusively on the full state quota , if the right is lost, in whole or in part, to the deductions made due to having failed to comply with the requirements, it must be regularized by adding the amount of the improper deductions plus late payment interest to the state liquid quota. The amount of deductions to which the right has been lost in 2023 will be entered in box [0574] and the late payment interest in the box [0576].

  • Regional deductions from the quota for the years 1998 to 2022:

    The amount of the undue regional deductions plus late payment interest will be applied in their entirety to increase the autonomous liquid quota.

Important: Deductions incorrectly or improperly made in the year in which they were applied must be regularized by submitting the corresponding self-assessment complementary to the one originally presented in said year, without this regularization procedure being applicable.