Skip to main content

The Personal Income Tax Regulations and the General Regulations for the actions and procedures for tax management and inspection and for the development of common standards for tax application procedures are modified.

Royal Decree 1039/2022, of December 27, has been published, which modifies the Personal Income Tax Regulations, approved by Royal Decree 439/2007, of March 30, and the General Regulations. of the actions and procedures of tax management and inspection and the development of common standards for tax application procedures, approved by Royal Decree 1065/2007, of July 27.

The purpose of this Royal Decree is, first of all, to make the necessary regulatory modifications as a consequence of the changes introduced in Law 35/2006, of November 28, on Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth, as they affect the limits of reduction in the tax base of the tax for contributions and contributions to social security systems and for the equalization of the tax regime of pan-European individual pension products to the treatment provided for in the Tax Law for pension plans.

On the other hand, the General State Budget Law for the year 2023 increases, as of January 1, 2023, the amount of the reduction for obtaining work income and the threshold from which it is applicable. In this way, as a consequence of its application, the gross annual salary from which the Personal Income Tax begins to be paid will increase, from the 14,000 euros per year currently in force to 15,000 euros per year. This increase in the reduction extends to taxpayers with a gross annual salary of up to 21,000 euros.

In order for the amount of the aforementioned reduction to be transferred to the workers' withholding system applicable from January 1, 2023, it is necessary to introduce various modifications to the Personal Income Tax Regulations.

Decreto 1039/2022, de 27 de diciembre,

por el que se modifican el Reglamento del Impuesto sobre la Renta de las Personas Físicas, aprobado por el Real Decreto 439/2007, de 30 de marzo, y el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos, aprobado por el Real Decreto 1065/2007, de 27 de julio.