How do I apply the exempt minimum in real obligation?

Taxpayers under real obligation will apply, from the entry into force of ITSGF , the reduction, as an exempt minimum, of 700.00 euros in the taxable base of the Tax. ( Amendment to section nine of article 3 of Law 38/2022, of December 27 , effective from December 29, 2022)

Taxpayers who have submitted their 2022 return, in accordance with the original wording of the Tax Law, without applying said exempt minimum, for its application, may submit through Rectification of self-assessments of Tax Management , a letter requesting the rectification of the self-assessment submitted.

If you filed your tax return using the web form (model 718) of the Tax Agency, you will be able to find out the amount of the new fee by accessing the session for the 2022 financial year, where the calculations derived from this regulatory change have already been updated. Please note that it is not possible to automatically transfer these changes to your 2022 tax return, so you must submit a written request for rectification.