How do I apply the Exempt Minimum in real obligation?
We inform you about its application
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 tax base of the Tax. ( Modification of section nine of article 3 of Law 38/2022, of December 27 , with effect from December 29, 2022)
Taxpayers who have submitted their declaration corresponding to 2022, in accordance with the original wording of the Tax Law, without applying said exempt minimum, for its application, may submit through Rectification of Tax Management self-assessments , a letter requesting rectification of the self-assessment submitted.
If you submitted your declaration 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 fiscal year 2022, where the calculations have already been updated derived from this regulatory change. Remember that it is not possible to automatically transfer these changes to your submitted 2022 self-assessment, so you must submit a written request for rectification.