BackThe Ministry of Economy and Finance has published Order HFP/310/2023 of March 28th. Through it, it publishes the Personal Income Tax and Wealth Tax return forms, with the purpose of establishing the place, form and deadlines for filing.
The term for the presentation of the Income Tax will begin on April 11th until June 30th, 2023. However, the direct debit of the result to be paid will only be possible from April 11th until June 27th, 2023.
In the section on capital gains and losses, new boxes have been added: “other capital gains and losses not derived from the transfer of capital items” to consign the aid 200 euros for low-income and low net worth individuals; “capital gains and losses derived from the transfer of other capital items” in three subsections, one for real estate and rights in rem over real estate, another for transfers or exchanges of virtual currencies and a third of a residual nature for “other capital items”.
Who is obliged to declare?
In the above-mentioned Order which publishes the income tax and wealth tax return forms, it is established that the following are obliged to declare:
– Taxpayers who are entitled to the application of the transitory regime of the deduction for investment in housing, for international double taxation or who make contributions to protected estates of persons with disabilities, pension plans, insured pension plans or social welfare mutual funds, corporate social welfare plans and dependency insurance that reduce the taxable base, when they exercise such right.
– The holders of the minimum vital income and the members of the cohabitation unit.
– If you wish to request and obtain refunds derived from the tax regulations, it will also be necessary to declare.
– With regard to Wealth Tax, taxpayers whose tax liability, determined in accordance with the regulations governing the tax, exceeds 2 million euros will be obliged to file a tax return.
Filing of the Personal Income Tax and Wealth Tax Returns
This year, as last year, this tax return must be filed through the Internet, at the electronic address of the State Agency of Tax Administration; by telephone or in person at the offices of the State Agency of Tax Administration (you must request an appointment in advance).
If the tax return is payable, the taxpayer may, at the same time, make the payment by direct debit, make the immediate electronic payment or you may obtain a payment document that you must print and allow you to make the payment at a collaborating entity. Payment in installments is also regulated as in previous years.
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