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Practical Income Manual 2023.

Tax Management

Obligation to report

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

Likewise, the exclusive limit of the obligation to declare provided for in article 96.3 of the Personal Income Tax 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 Personal Income Tax Law .

  • When they receive compensatory pensions from their spouse or non-exempt annuities for food.

  • When the payer of the work income is not obliged to withhold.

  • When full income from work is received subject to a fixed withholding rate.

For the remaining taxpayers who obtain income from work, the limit to declare for the receipt of these income remains at 22,000 euros per year.

Income Campaign 2023: Deadlines, draft and self-assessment


From April 3 to July 1, 2024.

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

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 the 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 year 2022, “General taxable base subject to tax”, unless it is a taxpayer who did not file the immediately preceding year, in in which case an international Spanish bank account code (IBAN) must be provided in which the account holder appears as of December 31, 2023.

  • 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 Móvil system (includes Cl@ve PIN), and through the application for mobile devices.

Remember that, in those cases in which it is observed that the circumstances and requirements necessary for the receipt of 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 a low level of income and assets), the refund will only be made when the recipient must submit a declaration for Personal Income Tax 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 headquarters of the State Tax Administration Agency. 

Presentation of Personal Income Tax returns 2023

  • 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, requesting 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, through the draft/declaration processing service of the State Tax Administration Agency, you can obtain a document for entry into the collaborating entity that you must print and go to a financial entity to make the payment.

WEB Rent and Model:

  • The model is adapted by adjusting it to the existing design in Renta WEB in regards to the section on capital gains and losses. Specifically, within the section “Equity gains and losses derived from the transfer of real estate and real 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 in a differentiated manner, the amount of the transfer and the expenses derived from it, 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 carried out. .

  • On the other hand, as a consequence of the regulatory modifications introduced in the reductions in the tax base for contributions and contributions to social security systems by article 62 of the General State Budget Law for the year 2023, small changes are made in the model within the section related to "Reductions for contributions and contributions to social security systems". Specifically, an additional limit is introduced to the general limit of 1,500 euros for the contributions of self-employed or self-employed workers of 4,250 euros, maintaining the limit that already existed of 8,500 euros for employed workers.

  • Furthermore, in the section on deductions from the full fee, three new features are included, which imply 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, the new incentives related to the acquisition of electric vehicles and charging points that take the form of two new deductions in the full fee.

    As a consequence of the above, as has been indicated, additional information related to the amount of the allocations of the reserve for Investments in the Balearic Islands, year of allocation and materialization of the same is included in Annex A.4. , as well as anticipated investments of future provisions 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 contemplate the new special imputation rule applicable in the case of work income in kind derived from the delivery of shares or participations granted to the workers of an emerging company, as a consequence of the modification introduced in Article 14 of the Personal Income Tax Law by Final Provision Three. One of Law 28/2022, of December 21, to promote the ecosystem of emerging companies. See in this regard the news section in " work performance ".


  • If the Personal Income Tax declaration turns out to be deposited, the taxpayer can, simultaneously with the presentation of the declaration, domiciliate the deposit, make the immediate electronic payment, after obtaining the complete Reference Number (NRC), or obtain an income document that allows you 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 the payment of certain debts through the credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency, expands the direct debit of the payment to accounts opened in a non-collaborating entity belonging to the Single Euro Payments Area (SEPA Area).  

  • 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 5, 2024, inclusive.

    Failure to pay on time the first fraction, that is, 60 percent of the amount of the tax debt resulting from the self-assessment, determines the beginning of the executive period for the entire amount to be paid resulting from the self-assessment.

    Taxpayers who domiciliate the payment of the first installment may domiciliate the second installment until September 30, 2024 and if they do not domiciliate the first installment, they may domiciliate the second until July 1, 2024.

    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 5, 2024, inclusive, using form 102.