B Law & Tax
03 April 2024

Announcement for the 2023 Income Tax Campaign

It is hereby informed that the Personal Income Tax (IRPF) declaration campaign for the fiscal year 2023 has been officially launched. From April 3rd to July 1st, 2024, taxpayers in Spain are obligated to file their Income Tax returns.

It is relevant to note that the Tax Agency has introduced changes to the IRPF for the fiscal year 2023, which will affect those who must file their declaration using form 100.

Who is required to file?

As of January 1st, 2023, the requirement to file the tax return is established for all individuals who have been classified as self-employed workers, in accordance with the provisions of the Special Regime for Self-Employed Workers or the Special Social Security Regime for Seafarers.

In accordance with article 96.3 of the Personal Income Tax Law (IRPF), the threshold is raised from 14,000 to 15,000 euros under the following circumstances:

  1. When income is derived from multiple payers, with exceptions for particular cases.
  2. In the case of receiving compensatory pensions from a spouse or non-exempt alimony payments.
  3. When the payer of labor income is not required to withhold taxes.

For other taxpayers who earn labor income, the threshold for filing the declaration for such income remains at 22,000 euros annually.

It is important to consider that, although there may not be an obligation to file the tax return, it may be beneficial to do so voluntarily, as the result could lead to a refund.

Additionally, it should be considered whether the declaration will be filed jointly or individually, especially in the case of married couples. This decision can significantly impact the final result of the declaration, especially regarding applicable deductions and tax benefits.

It is advised to carefully analyze which modality is most beneficial in each situation, taking into account the income of each spouse, possible available deductions, and other particular circumstances.

In any case, it is strongly recommended to seek the services of a tax advisor to ensure the proper fulfillment of tax obligations and the maximization of available tax benefits within the established legal framework.

We, from our firm, take care of filing personal declarations, thus ensuring the diligent fulfillment of our clients’ tax obligations and the optimization of their tax situation within the established legal limits.

B Law & Tax International Tax & Legal Advisors.


“En B LAW&TAX somos especialistas en asesoramiento fiscal internacional tanto a empresas como para particulares. Si desea ampliar la presente información, estaremos encantados de poder atenderle en el 917817194 o en [email protected]