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Minimum vital income and ERTE

We inform you about everything related to the Minimum Vital Income and ERTE

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Temporary employment regulation files (ERTE)

In order to facilitate the filing of the declaration, this document offers a series of recommendations and explanatory information for taxpayers who in 2023 were recipients of benefits from the State Public Employment Service (SEPE) for having been involved in temporary employment regulation procedures (ERTE) .

REFUNDS TO SEPE

  1. Refunds on ERTE benefits paid by SEPE in 2023, what implications does it have on the 2023 Income Tax Return?

    In the event that the SEPE has made a payment in 2023 for ERTE higher than that corresponding, for the purposes of the Income Tax Campaign declaration, it will be different depending on whether the SEPE has already started/completed the refund file for that excess at the time the taxpayer files their return, or whether the refund file has not yet been started.

    There are two basic assumptions :

    1. That the refund of the excess paid by the SEPE has already taken place in 2023. In this case, the Tax Agency will already know the correct amount, this correct amount will appear in the tax data and the taxpayer will file his or her return normally based on this data, without having to request subsequent corrections.

    2. That the refund of the excess paid by the SEPE has not occurred in 2023. In this case, the taxpayer must review the tax data. If the taxpayer agrees with the amounts to be reimbursed to the SEPE, they can transfer this information to Renta Web and file their tax return normally, without having to request subsequent corrections. In any case, the content of the box can be modified by the taxpayer if he or she does not agree with the amount.

  2. Refunds on ERTE benefits paid by SEPE in 2022, what implications does it have on the 2022 Income Tax Return?

    These amounts will be reported in the tax data corresponding to Income 2023 , in the section "Information on income from work, certain economic activities, prizes and certain capital gains and income imputations, with an accrual year prior to 2022".

    There are two basic assumptions :

    1. If you have already declared in Income 2022 the correct amounts corresponding to the benefit paid by the SEPE , that declaration submitted will not have to be modified .

    2. If the amounts you entered into Income Tax 2022 are not correct , through Renta Web you can submit a rectification request or a supplementary declaration, reducing or increasing, respectively, the amount you declared in Income Tax 2022, depending on the amount of the refund made to SEPE .

      • Example 1 which involves a request for rectification: Taxpayer who in Income 2022 declared 1,000 euros for ERTE , but who had to return to SEPE 200 euros. That is, the amount that he finally received was 800 euros .

        In this case, through Renta WEB you can submit a request for rectification of Income 2022, reducing the declared amount by 200 euros.

      • Example 2 involving supplementary declaration: Taxpayer who received 1,000 euros from SEPE and in Income 2022 declared 500 euros for ERTE , but only had to return 200 euros to SEPE . That is, the amount that he finally received was 800 euros.

        In this case, through Renta WEB you can submit a supplementary 2022 Income Tax return, increasing the declared amount by 300 euros.

OBLIGATION TO FILE

In 2023 I received benefits for ERTE , what implications does this have on the income tax return?

  • The benefits received under ERTE are classified as work performance subject to IRPF . They are in no way exempted.

  • If in 2023 you have only received income from benefits for ERTE , you will not be required to file a declaration if the amount received does not exceed 22,000 euros.

  • If the receipt of these benefits has meant that earned income has been obtained from two or more different payers:

    • If the amount received from the second and remaining payers (in order of amount) does not exceed 1,500 euros, you will not be required to file a IRPF declaration if the total sum of income from work does not exceed 22,000 euros.

    • If the amount received from the second and remaining payers (in order of amount) exceeds 1,500 euros, you will not be required to file a IRPF declaration if the total sum of employment income received in the year does not exceed 15,000 euros.

INFORMATION AND ASSISTANCE SERVICES OF THE AEAT

In order to make it easier for taxpayers to file their tax return, the AEAT provides a series of information and assistance services:

Telephone assistance to resolve doubts about the 2023 Income Tax Campaign

Income Information phone line: 91 554 87 70 / 901 33 55 33 (Monday to Friday, 9 a.m. to 7 p.m., peninsular time).

Provision of certain services

From March 12th: Obtaining the reference number, which allows access to the Income Tax 2023 services.

From March 19th: Access to tax data and download the app.

Personalised assistance

Telephone declaration preparation service Plan 'We Call You'

As of May 7 , the AEAT makes available to taxpayers the declaration preparation service, in which the AEAT calls, prepares and submits the declaration on behalf of the taxpayer.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by calling 91 535 73 26 / 901 12 12 24 (automatic service) and 91 553 00 71 / 901 22 33 44 from April 29 to June 28, 2024 (9 a.m. to 7 p.m. Monday to Friday, peninsular time) .

We will call you starting May 7th on the agreed day and time.

Service for preparing declarations in offices

Starting June 3 , taxpayers will be able to go to the AEAT offices to receive assistance in preparing and filing their 2023 Income Tax Return.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by phone 91 553 00 71 / 901 22 33 44, from May 29 to June 28, 2024 (from 9 a.m. to 7 p.m. Monday to Friday, peninsular time),

We will assist you at the chosen center, on the day and time requested.

NOTIFICATION: For more information, consult the Virtual Income Assistant through the link below. If you do not obtain the necessary information, and this is indicated in the response, you have additional help consisting of a real-time CHAT with specialists from the Comprehensive Digital Administration (ADI) in the field, whose uninterrupted hours are from 9:00 in the morning to 19:00 in the afternoon (peninsular time).

Virtual Tax Assistant