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Practical manual for Income Tax 2023.

Tax Management

Obligation to report

With effect from 1 January 2023, the obligation to declare is established for all those natural persons who at any time during the tax period have been registered, as self-employed workers, in the Special Regime for Self-Employed Workers or in the Special Regime of Social Security for Sea Workers.

Likewise, the limit excluding the obligation to declare provided for in article 96.3 of the Income Law for taxpayers who receive full income from work is raised from 14,000 to 15,000 euros in the following cases:

  • When they come from more than one payer, except for the exceptions indicated in the aforementioned article 96.3 of the IRPF law.

  • When they receive spousal pensions or non-exempt alimony annuities.

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

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

For the remaining taxpayers who earn income from work, the limit for declaring the receipt of this income remains at 22,000 euros per year.

2023 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 3 to July 1, 2024.

If payment is made by direct debit, the deadline ends on June 26, 2024.

Draft statement

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the year (from work, movable or immovable capital, economic activities, capital gains and losses, as well as income imputations), 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, having to record for this purpose the Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiration of their National Identity Document (DNI) and the amount of box [0505] of the IRPF declaration corresponding to the year 2022, "General taxable base subject to tax", unless the taxpayer did not declare in the immediately preceding year, in which case a Spanish international bank account code (IBAN) must be provided in which they appear as the holder as of December 31, 2023.

  • Also, as in past campaigns, you can access the draft or tax data through the Draft/Declaration Processing Service of the Tax Agency portal at https://sede.agenciatributaria.gob.es , using recognized electronic certificates and the Cl@ve Móvil system (includes Cl@ve PIN), and through the application for mobile devices.

Please note that, in cases where it is found that the circumstances and requirements necessary for receiving the aid provided for in article 31 of Royal Decree-Law 11/2022, of June 25 (that is, the aid of 200 euros for individuals with low income and assets) do not exist, the reimbursement of the aid will only be made when the recipient must file a declaration for the IRPF corresponding to the year 2023. For this purpose, an electronic form will be made available from April 3 to July 1, 2024 through the Electronic Office of the State Tax Administration Agency. 

Filing of IRPF 2023 returns

  • Through the Draft/Declaration Processing Service, the taxpayer can prepare their IRPF declaration with the Renta WEB product and proceed to submit it electronically via the Internet, at the Tax Agency's Electronic Office, by telephone, at the Tax Agency's offices, by requesting an appointment, as well as at the offices authorised by the Autonomous Communities, cities with a Statute of Autonomy and Local Entities for confirmation of the draft declaration; If the declaration is to be paid, the taxpayer may direct debit the payment or, failing that, obtain a payment letter at the time of filing that will allow him to pay the resulting amount.

  • As in previous campaigns, through the Draft/Declaration Processing Service of the State Tax Administration Agency, you can obtain a document to be submitted to the collaborating entity, which you must print and go to a financial institution to make the payment.

Rent WEB and Model:

  • The model is adapted to the existing design in Renta WEB with regard to the capital gains and losses section. Specifically, within the section “Capital gains and losses arising from the transfer of real estate and property rights over real estate”, the boxes relating to the transfer and acquisition values are broken down, so that in the case of the transfer value, the amount of the transfer and the expenses derived from it are displayed separately, and in the case of the acquisition value, the amount of the acquisition, the expenses associated with it and, where applicable, the amount of the amortizations made.

  • Furthermore, as a result of the regulatory changes introduced in the reductions in the tax base for contributions to social security systems by article 62 of the General State Budget Law for the year 2023, small changes are made to the model within the section relating to "Reductions for contributions to social security systems". Specifically, an additional limit is introduced to the general limit of 1,500 euros for contributions by self-employed workers or freelancers of 4,250 euros, maintaining the existing limit of 8,500 euros for employees.

  • In addition, in the section on deductions from the full tax rate, three new features are included, which involve both the incorporation of new boxes and the addition of new sections to collect the additional information corresponding to each of them in the model, which are:

    • The new deduction for business contributions to corporate social security systems imputed in favor of workers, introduced through article 38 ter in the LIS ;

    • The new special tax regime of the Balearic Islands, which temporarily incorporates the deduction for contributions to the Reserve for investments in the Balearic Islands and the deduction for income derived from the sale of tangible assets produced in the Balearic Islands, and

    • Finally, there are new incentives for the purchase of electric vehicles and charging stations, which are reflected in two new deductions from the total tax rate.

    As a consequence of the above, as indicated, Annex A.4 contains additional information regarding the amount of the allocations to the reserve for Investments in the Balearic Islands, the year of the allocation and its materialization, as well as advance investments of future allocations to the Reserve for investments in the Balearic Islands made in 2023; Likewise, a new section is incorporated in Annex A.2 of the Model to collect the information necessary for the application of the new deductions for the acquisition of "plug-in" electric vehicles and fuel cells and charging points. 

  • Finally, an additional information section is included to consider the new special imputation rule applicable to the case of income from work in kind derived from the delivery of shares or participations granted to the workers of a start-up company, as a result of the modification introduced in article 14 of the Income Tax Law by Final Provision Three.One of Law 28/2022, of December , to promote the ecosystem of start-up companies. See in this regard the section on new features in " employment income ".

Payment

  • If the IRPF declaration results in a payment, the taxpayer can, simultaneously with the filing of the declaration, direct debit the payment, make the immediate electronic payment, after obtaining the complete Reference Number (NRC), or obtain a payment document that allows him to make the payment at a collaborating entity .

  • Order HFP /387/2023, of April 18, which modifies Order EHA /1658/2009, of June 12, which establishes the procedure and conditions for the direct debit of payment of certain debts through credit institutions that provide the service of collaboration in the collection management of the State Tax Administration Agency, extends the direct debit of payment to accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area).  

  • Payment split : Taxpayers may split, without interest or surcharge, the amount of the tax debt resulting from their IRPF declaration into two parts: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 5, 2024, inclusive.

    Failure to pay the first fraction, i.e. 60% of the amount of the tax debt resulting from the self-assessment, on time determines the start of the enforcement period for the entire amount to be paid resulting from the self-assessment.

    Taxpayers who pay the first installment by direct debit may pay the second installment by direct debit until September 30, 2024, and if they do not pay the first installment by direct debit, they may pay the second installment by direct debit until July 1, 2024.

    In the case of taxpayers who, when splitting the payment, do not wish to direct debit the second installment to a collaborating entity, they must make the payment of said installment by November 5, 2024, inclusive, using form 102.