declaracion de rentaLike every year, the Spanish Personal income tax filing season is back again. For fiscal year 2022, the term started on April 11 and the tax filing can be done up until June 30, 2023. If payment is to be done by bank direct debit, the deadline for submission will be June 27, 2023.

All taxpayers, irrespective of the type of income they may have obtained during the fiscal year, can have access to their draft tax return through the “Rentaweb” service, on the Spanish tax authorities web page.

The mechanism to obtain the reference number through which the draft and fiscal data can be accessed is also kept on the same web page as in previous seasons.

Some of the key changes that need to be taken into account this year are summarised below:

  • In the area of tax exemptions, aids received as a consequence of the different programs for the energy rehabilitation of housing are not taxed since the fiscal year 2021.
  • In order to declare capital gains, the Supreme Court resolutions number 802 / 2022 and 804 / 2022, both dated June 21, have set as an interpretative criterion that income obtained by a property owner in exchange for offering the right to purchase it is qualified as a capital gain that must be taxed as savings income and not at the general increased rates for the rest of income.
  • The so-called “Bono Cultural” (Cultural voucher) to facilitate access to culture for the young public is considered a capital gain for its beneficiaries, in the amount effectively used.
  • As a consequence of the modifications introduced by the fiscal year 2022 Budget Law, the general limit of reduction for welfare schemes is reduced from EUR2,000 to 1,500 whilst the increased additional limit changes from EUR8,000 to 8,500, including the employee’s contributions providing they are equal to or lower than the employer’s contributions.
  • All regions within Spain have approved their corresponding tax rates applying to the general taxable base.
  • The term to apply for the tax credit on works for the improvement of energy efficiency is increased by one additional year.

Publicado el 05-2023 por PBS