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Minimum Vital Income and ERTE

We inform you about everything related to the Minimum Vital Income and ERTE

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Temporary employment regulation files (ERTE)

In order to facilitate the presentation of the declaration, this document offers a series of recommendations and explanatory information for taxpayers who in 2022 were recipients of benefits of the State Public Employment Service (SEPE) for having been immersed in temporary employment regulation procedures (ERTE) .

REFUNDS TO SEPE

  1. Refunds on ERTE benefits paid by the SEPE in 2022, what implications does this have on the 2022 Income Tax return?

    In the event that SEPE has made a payment in 2022 for ERTE greater than the corresponding amount, for the purposes of declaration in the Income Campaign, will be different depending on whether SEPE has already started/completed the refund file for that excess at the time the taxpayer submits their return, or if the refund file has not yet been completed. has started.

    There are two basic assumptions :

    1. That the refund of the excess paid by the SEPE has already occurred in 2022. In this case, the Tax Agency will already know the correct amount, that correct amount will appear reflected in the tax data and the taxpayer will present their declaration normally based on that data, without having to request subsequent rectifications.

    2. That the refund of the excess paid by the SEPE has not occurred in 2022. In this case, the taxpayer must review the tax data. If the taxpayer agrees with the amounts to be refunded to the SEPE, they may transfer that information to Renta Web and submit their return normally, without having to request subsequent rectifications. In any case, the content of the box can be modified by the taxpayer if they do not agree with the amount.

  2. Refunds on ERTE benefits paid by the SEPE in 2021, what implications does it have on the 2021 Income Tax return?

    These amounts will be reported in the tax data corresponding to Income 2022 , in the section "Information on income from work, certain economic activities, awards and certain capital gains and income imputations, with accrual exercise prior to 2021".

    There are two basic assumptions :

    1. If you have already declared in Income Tax 2021 the correct amounts corresponding to the benefit paid by the SEPE , that declaration presented will not have to be modified .

    2. If the amounts you included in Renta 2021 are not correct , through Renta WEB you can submit a request for rectification or a complementary declaration, reducing or increasing, respectively, the amount declared in Income 2021, depending on the amount of the refund made to SEPE .

      • Example 1 involving a rectification request: Taxpayer who in Income 2021 declared 1,000 euros for ERTE , but who had to refund 200 euros to SEPE . That is, the amount that he finally received was 800 euros .

        In this case, through Renta WEB you can submit a request for rectification of Income 2021, reducing the declared amount by 200 euros.

      • Example 2 involving supplementary statement: Taxpayer who received 1,000 euros from SEPE and in Income 2021 declared 500 euros for ERTE , but only had to reimburse SEPE 200 euros. That is, the amount that he finally received was 800 euros.

        In this case, through Renta WEB you can submit a complementary 2021 Income declaration, increasing the declared amount by 300 euros.

OBLIGATION TO FILE

In 2022 I have received benefits for ERTE , what implications does this have on the income tax return?

  • The benefits received under ERTE are classified as work performance subject to Personal Income Tax . They are in no way exempted.

  • If in 2022 you have only received income from benefits for ERTE , you will not be required to declare if the amount received does not exceed 22,000 euros.

  • If the receipt of these benefits has meant that earned income has been obtained from two or more different payers:

    • If the amount received from the second and remaining payers (in order of amount) does not exceed 1,500 euros, you will not have the obligation to declare for Personal Income Tax if the total sum of work income does not exceed 22,000 euros.

    • If the amount received from the second and remaining payers (in order of amount) exceeds 1,500 euros, you will not have the obligation to declare for Personal Income Tax if the total sum of work income received in the exercise does not exceed 14,000 euros.

INFORMATION AND ASSISTANCE SERVICES OF THE AEAT

In order to make it easier for taxpayers to submit their declaration, the AEAT makes a series of information and help services available to them:

Telephone assistance to resolve questions about the 2022 Income Campaign

Income Information phone line: 91 554 87 70 / 901 33 55 33 (Monday to Friday, 9 a.m. to 7 p.m., peninsular time).

Making certain services available

Since March 8:  Obtaining the reference number, which allows access to Income 2022 services.

Since March 15: Access to tax data and download of the 'app'.

Personalised assistance

Telephonic preparation service for 'Le Llamamos' Plan declarations

Starting on May 5 , the AEAT makes the declaration preparation service available to taxpayers, in which the AEAT calls, prepares and presents the declaration on behalf of the taxpayer.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by calling 91 535 73 26 / 901 12 12 24 (automated service) and 91 553 00 71 / 901 22 33 44 (with personal attention from 9 a.m. to 7 p.m. Monday to Friday, peninsular time), from May 3 to June 29, 2023.

We will call you starting May 5 on the agreed day and time.

Office declaration preparation service

Starting on June 1 , taxpayers will be able to go to the offices of the AEAT to be assisted in the preparation and submission of their Income Tax return. 2022.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by calling 91 553 00 71 / 901 22 33 44 , (with personal attention from 9 a.m. to 7 p.m. from Monday to Friday, peninsular time), from May 25 to June 29, 2023.

We will assist you at the chosen center, on the day and time requested.

NOTIFICATION: For more information consult the Virtual Income Assistant through the link below. In the event of not obtaining the necessary information, and as indicated in the response, you have additional help consisting of a real-time CHAT with specialists from the Comprehensive Digital Administration (ADI) in the matter, whose uninterrupted hours are 9 :00 in the morning to 19:00 in the afternoon (peninsular time).

Virtual Tax Assistant