BackAs we already know, the deadline for filing the 2023 income tax return online began on 3 April. If you require assistance, you must wait until 29 March to make an appointment by telephone (the “we’ll call you” service is activated on 7 May), or until 29 May for in- person filing at the Tax Agency offices (from 3 June). The deadline for filing is 1 July 2024, except for tax returns with a direct debit balance due, which must be filed before 26 June.
However, not all taxpayers are obliged to file the IRPF 2023 return. According to article 96 of the Personal Income Tax Law, those whose total income from work does not exceed:
- 22,000 euros per year, from a single payer.
- Or several payers, provided that the sum of the second and subsequent payers does not exceed a total of 1,500 euros per year.
- Or in the case of receiving pensions from the Social Security, passive classes, benefits from pension plans, collective insurance, social welfare mutual societies, company social welfare plans, insured welfare plans and dependency insurance benefits, provided that form 146 has been filed for the determination of the applicable withholding rate according to the special procedure (as if they came from a single payer).
- Up to 15,000 euros per year in total income from work, under the following conditions:
- If they come from multiple payers and the sum of the second and subsequent payers in order of amount exceeds €1,500 per year.
- If compensatory pensions are received from the spouse or non-exempt maintenance payments.
- If the payer of the earned income is not obliged to withhold tax.
- If you obtain full income from work subject to a fixed withholding rate (such as remuneration for administrative functions, obtained for giving courses, conferences and similar activities, or derived from the creation of literary, artistic or scientific works in which the right of exploitation is transferred).
- Up to 1,600 euros per year in total income from movable capital and capital gains subject to withholding or payment on account (excluding capital gains from transfers or redemptions of shares or units in collective investment institutions, where the withholding base is not determined by the amount to be included in the tax base).
- Up to 1,000 euros per year in the sum of imputed real estate income (according to article 85 of the LIRPF), full income from movable capital not subject to withholding derived from Treasury bills, subsidies for the acquisition of subsidised housing or subsidised housing, and other capital gains resulting from public aid.
Furthermore, taxpayers who only obtain full income from work, capital or economic activities, as well as capital gains, will not be obliged to file a tax return, provided that the total does not exceed 1,000 euros per year and the capital losses are less than 500 euros.
Therefore, if in 2023 your income exceeded the amounts indicated above, you are required to file a tax return. Similarly, if you have received income of any other type that is not mentioned, such as income from real estate capital or economic activities, you will have to file a tax return.
B Law & Tax International Tax & Legal Advisors.
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