March 2023

Order HFP/311/2023, of March 28, has been published, raising this exempt limit from 30,000 to 50,000 euros. This Order will enter into force on April 15, 2023. Applications for deferral and installment payments that are being processed when this order comes into force will continue to be governed by the provisions of the regulations in force on the date of submission of the corresponding application.

Order HFP/310/2023, of March 28, has been published, approving the personal income tax and wealth tax return models for the 2022 financial year, determining the place, form and deadlines for their submission, establishing the procedures for obtaining, modifying, confirming and submitting the draft personal income tax return, and determining the general conditions and procedure for submitting both by electronic means.

The following Ministerial Orders approving different models have been published in the Official State Gazette of March 31.

Certain guidelines are communicated to facilitate voluntary compliance with tax obligations linked to the performances of artists and athletes not resident in Spanish territory, with the aim of reducing litigation on this issue.

The download of your tax data and part of the informative content of the 2022 Income Tax campaign is now available, so that you can speed up the procedures aimed at filing your Income Tax return for the 2022 fiscal year, which you can file from April 11.

The new service to obtain the reference number for 2022 is now available, which will allow you to manage all the services for the 2022 Income Tax Campaign (and for previous campaigns).