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Practical manual for Income Tax 2022.

Tax Management

2022 Income Tax Campaign: Deadlines, draft and self-assessment

Terms

From April 11 to June 30, 2023.

If payment is made by direct debit, the deadline ends on June 27, 2023.

Draft statement

  • As in the previous campaign, all taxpayers, regardless of the nature of the income they have obtained during the year (from work, movable or immovable capital, economic activities, capital gains and losses, as well as income imputations), will be able to obtain the draft of the declaration through the Draft/declaration processing service (Renta Web), after providing, where appropriate, certain information that will be requested for this purpose, or other information that the taxpayer may incorporate.

  • The mechanism for obtaining the reference number to access the draft and/or tax data is maintained, through the Electronic Headquarters of the Tax Agency, through the Draft/declaration Processing Service, having to record for this purpose the Tax Identification Number (NIF) of the taxpayer or taxpayers, the date of issue or expiration of their National Identity Document (DNI) and the amount of box [0505] of the personal income tax return corresponding to the year 2021, "General taxable base subject to tax", unless the taxpayer did not file a declaration in the immediately preceding year, in which case a Spanish international bank account code (IBAN) must be provided in which the taxpayer appears as the holder as of December 31, 2022.

  • Also, as in past campaigns, the draft or tax data can be accessed through the Draft/Declaration Processing Service of the Tax Agency portal at https://sede.agenciatributaria.gob.es , using recognized electronic certificates and the Cl@ve PIN system, and through the application for mobile devices.

Presentation of personal income tax returns 2022

  • Through the Draft/Declaration Processing Service, the taxpayer can prepare their IRPF declaration with the Renta Web product and proceed to submit it electronically via the Internet, at the Tax Agency's Electronic Office, by telephone, at the Tax Agency's offices upon request for an appointment, as well as at the offices authorised by the Autonomous Communities, cities with a Statute of Autonomy and Local Entities for confirmation of the draft declaration; If the declaration is to be paid, the taxpayer may direct debit the payment or, failing that, obtain a payment letter at the time of filing that will allow him to pay the resulting amount.

  • As in previous campaigns, it is no longer possible to obtain the printed paper declaration generated through the Draft/Declaration Processing Service of the State Tax Administration Agency. You can obtain a document for submission to the collaborating entity, which you must print and go to a financial institution to make the payment.

Web and Model Income:

  • In the section on capital gains and losses, three new boxes are added within the section “Other capital gains and losses not arising from the transfer of assets” to record:

    • The aid corresponding to the Young Cultural Bonus created by the One Hundred and Twenty-Second Additional Provision of Law 22/2021, of December 28, on the General State Budget for 2022.

    • Public rental aid that may be granted to the taxpayer, such as the housing rental aid corresponding to the Youth Rental Bonus, regulated by Royal Decree 42/2022, of January 18, which regulates the Youth Rental Bonus and the State Plan for access to housing 2022-2025.

    • The 200 euro aid for individuals with low income and assets. regulated in article 31 of Royal Decree-Law 11/2022, of June 25

    However, the most notable changes within the capital gains and losses have consisted of the breakdown into three new sections of the so-called "Capital gains and losses arising from transfers of other assets" that existed in the previous models, which are: one, for those arising from the transfer of real estate and property rights over real estate; another, specific for the transmission or exchange of virtual currencies by individuals, which is based on the reporting obligations regarding the holding and operation of virtual currencies, and a third section of a residual nature for "Other assets."

  • The model is adapted to incorporate the regulatory changes introduced in the reductions in the tax base for contributions to social security systems by article 59 of the General State Budget Law for the year 2022. Thus, the existence of flexible remuneration systems in companies has led to changes being made to the model concerning both the section on “Work income”, which includes a box to record the amounts contributed by the company to pension plans, company social welfare plans and social welfare mutual funds (except for collective dependency insurance), which arise from a decision by the worker (not subject to payment on account), and the section “Reductions for contributions and contributions to social welfare systems”, where the design of the model is adapted to the different contribution possibilities included in the Law.

    Likewise, Annex C.3 of the model is restructured, adjusting it to the simplification that, for the application of excess contributions and business contributions to social security systems pending reduction, has been introduced by Royal Decree 1039/2022, of December 27, which modifies the Personal Income Tax Regulations.

  • Furthermore, as the temporary scope of application of the deduction for energy rehabilitation works in buildings with predominantly residential use has been extended until December 31, 2024, a section is included in Annex C.4 of the declaration to record the excess of the amounts paid for the works carried out in buildings with predominantly residential use pending application for future years.

  • Finally, as a result of the extension of the maternity deduction for the tax periods 2020, 2021 and 2022 to women who are in certain situations, in accordance with the provisions of point 4 of the Thirty-eighth Additional Provision of the Personal Income Tax Law, new boxes have been included in the Personal Income Tax return for the year 2022 to separately apply the maternity deduction corresponding to the months of 2020 and 2021, both for the part of the deduction referred to in section 1 of article 81 of the Personal Income Tax Law, and for the increase for expenses in authorized nurseries or early childhood education centers referred to in section 2 of said article.

Payment

  • If the income tax return results in a payment, the taxpayer can, simultaneously with filing the return, set up a direct debit for the payment, make an immediate electronic payment, after obtaining the full reference number (NRC), or obtain a payment document that allows him to make the payment at a collaborating entity .

  • Payment split : Taxpayers may split, without interest or surcharge, the amount of the tax debt resulting from their IRPF declaration into two parts: The first, 60% of its amount, at the time of filing the declaration, and the second, the remaining 40%, until November 6, 2023, inclusive.

    Taxpayers who pay the first installment by direct debit may pay the second installment by direct debit until September 30, 2023, and if they do not pay the first installment by direct debit, they may pay the second installment by direct debit until June 30, 2023.

    In the case of taxpayers who, when splitting the payment, do not wish to direct debit the second installment to a collaborating entity, they must make the payment of said installment by November 6, 2023, inclusive, using form 102.