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Practical manual for Income Tax 2024. Part 1

Tax Management

Obligation to report

With effect from 1 January 2024, the exclusion limit for the obligation to declare provided for in article 96.3 of the Law on thePIT For taxpayers who receive gross income from work of 15,000 to 15,876 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 Law of PIT.

  • 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.

2024 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 2 to June 30, 2025.

If payment is made by direct debit, the deadline is June 25, 2025.

Draft statement

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the fiscal year (from work, movable or immovable capital, from economic activities, capital gains and losses, as well as income imputations), can obtain the draft of the declaration through the Draft or Declaration Processing Service (Renta WEB), after providing, where applicable, 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 or Declaration Processing Service, having to record for this purpose the Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiry of their National Identity Document (DNI) and the amount of the box [0505] from the declaration of the PIT corresponding to the 2023 fiscal year, "General taxable base subject to tax", unless the taxpayer did not file a tax return in the immediately preceding year, in which case an international code for a Spanish bank account (IBAN) must be provided in which the taxpayer appears as the holder as of December 31, 2024.

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

Presentation of the declarations of the PIT 2024

  • Through the Draft or Declaration Processing Service, the taxpayer can prepare his/her tax return.PIT 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 offices, requesting an appointment, as well as at the offices authorized 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 State Tax Administration Agency's Draft or Declaration Processing Service, you can obtain a document for submission to the collaborating entity. You must print it and go to a financial institution to make the payment.

Rent WEB and Model:

  • Royal Decree 117/2024, of January 30, has modified article 67 bis of the Regulation of PIT, to regulate the figure of corrective self-assessments, as a single system for the correction of self-assessments, replacing the current dual system of complementary self-assessment and rectification request.

    As a result of the above and in order to achieve its effective application, changes have been introduced in the model that involve both the incorporation of new boxes and the addition of new sections, which are:

    • The section called "Correcting Self-Assessment", which includes the boxes necessary to identify the correcting self-assessment and, where applicable, the reasons for it.

    • In section M of the declaration relating to "Tax Calculation and Declaration Result", a new box has been introduced, the amount of which will be taken into account in calculating the result of the declaration, in order to allow for modifications that are motivated by a discrepancy in administrative criteria and for which there is no specific box in the form. 

    • Finally, in the Payment and Refund Document, a new box has been created to differentiate between refund cases arising from the application of tax regulations and those that may correspond to a request for improper payments. 

  • A new section has also been created to report "Change of Taxation Option" reported in a previously filed return. To make this modification, the taxpayer must mark the box created for this purpose with an "X" and then enter the supporting document number of the self-assessment whose rectification they wish to make.

Payment

  • If the statement of the PIT is to be paid, 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 an income document that allows him to make the payment in a collaborating entity..

  • Unlike previous years, two new payment methods are permitted in 2024: through instant transfers made through secure e-commerce platforms (BIZUM) and credit or debit cards, under secure e-commerce conditions. 

  • As in the previous campaign, the possibility of direct debiting payments to accounts opened with non-collaborating entities belonging to the Single Euro Payments Area (SEPA Area) is maintained ## , as a result of the amendment made by Order HFP /387/2023, of April 18, which amends Order EHA /1658/2009, of June 12, which establishes the procedure and conditions for direct debiting payments of certain debts through credit institutions that provide the collaboration service in the collection management of the State Tax Administration Agency. 

  • Payment split : Taxpayers may divide, without interest or surcharge, the amount of the tax debt resulting from their declaration of the PIT, in two parts: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 5, 2025, 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 direct debit the first installment may direct debit the second installment until September 30, 2025, and those who do not direct debit the first installment may direct debit the second installment until June 30, 2025.

    Taxpayers who, when splitting their payment, do not wish to direct debit the second installment to a collaborating institution must make the payment for that installment by November 5, 2025, inclusive, using Form 102.