This year the 2023 income campaign will start next April 3 and will last until 1st of July, according to the 2024 taxpayer calendar published by the Tax Agency. In this campaign, it is necessary to account for the income and income obtained during 2023 and also those corresponding to the wealth tax. Generally, around three out of every four declarations are entitled to a refund because the withholdings that have been made exceed what they must pay; and most of the rest show as balance pay
These are the key dates of the next self-assessment campaign:
April 3, 2024
The deadline to request the draft begins and the period to file the income tax return online begins.
May 7, 2024
The deadline to submit the income tax return by telephone begins.
May 25, 2024
The deadline for requesting an appointment to make the declaration in person begins.
June 3, 2024
The deadline is open to submit the declaration in person at the offices of the Tax Agency or collaborating entities.
June 26th
The deadline to submit the declaration online is over if the result is to be deposited with direct debit.
It is also the last day to request an appointment to make the declaration by telephone or in person.
1st of July
Last day to submit the income tax return by any of the established methods.
The essential requirements to submit the income tax return are have earned a salary of more than 22,000 euros per year. If you have had more than one payer throughout the year, then the limit is from 15,000 euros, instead of the 14,000 established until the last statement. Furthermore, if the taxpayer has paid more than 1,500 euros with any of the secondary payers, it is also mandatory to submit the declaration, even if the amount does not reach 14,000 euros.
Some news
In this campaign, the obligation to present the income tax return through electronic mediaprovided that the tax administration ensures personalized attention to taxpayers who require assistance to do so.
The first declarations on the operations carried out with cryptocurrencies and an annual information return persons and entities resident in Spain and permanent establishments in Spanish territory of persons or entities residing abroad, which provide services to safeguard private cryptographic keys on behalf of third parties, to maintain, store and transfer virtual currencies.
Likewise, persons or entities resident in Spain and permanent establishments in Spanish territory of persons or entities residing abroad, which provide exchange services between virtual currencies and fiduciary currency or between different virtual currencies, mediate in any way in carrying out such operations or provide services to safeguard private cryptographic keys on behalf of third parties, to maintain, store and transfer virtual currencies, must also submit an annual information return.
Regarding future income campaigns, the Government has extended until December 31, 2024 all measures aimed at reforms that help achieve more sustainable energy consumption, either in private homes or in neighboring blocks. These aid will allow those who promote these actions on their properties to deduct 20%, 40% or 60% of personal income tax.
Likewise, the Executive will allow the self-employed to apply the method of objective estimate for the calculation of the net return of its economic activity. The exception is agricultural, livestock and forestry activities, which already have a quantitative limit per specific volume of income.
Related news
In terms of rentals, the changes in the deduction for owners do not vary for this declaration, since the modifications have come into force this January 1, so the income that will be presented in the spring of 2025 will be applied.
In turn, the European directive, known as DAC 7, will force digital platforms such as Wallapop or Vinted to share certain information about their sellers with the tax authorities of the countries of the European Union from January 1, 2024, provided that they have carried out more than 30 transactions or have obtained more than 2,000 euros in their sales. It also affects the next statement.