Like every year, one of the usual questions in the months of March and April has to do with when the Income Statement is made. This is a mandatory procedure for many, which puts the hair on end a bit to be able to balance everything with the Treasury.
If you were looking for information about the dates to present the Income Statement, how long you have to request an appointment to help you do it, here we indicate everything.
When is the Income Statement made?
As you know, especially if you have already made the Income Statement more times, the campaign usually begins in the month of April. However, not every year it opens on the same date.
In this case, the 2022 Income Statement (presented in 2023) the campaign begins on April 11, 2023, ending on June 30, 2023, which is the deadline to submit it and that there are no penalties for being late.
Now, there is a trick.
And it is that, you must take into account that there are several periods in all that time. You will see:
- From April 11 to June 30. This period, which is the one we have given you, is the one in which you can file the Declaration online. But this is shortened to June 27 if you have to pay the Treasury and you are going to pay it with a direct debit account. This information is something that is often forgotten and that is where the sanctions come from later.
- From May 5 to June 30. From this moment is when the AEAT (State Tax Administration Agency) can make the statement by phone. But, for this, you must have made an appointment, specifically from May 3 to June 29. And we do not recommend waiting long because appointments usually "fly" and then there are none.
- From June 1 to 30. It will be the moment for those who prefer that the AEAT make the statement in person. To do this, you must make an appointment (the period opens from May 25 to June 29). In addition, you have to go to the offices with all the documentation you have so that the person who touches you can prepare it with the data you provide and the ones they have on their computer. Of course, be careful because it does not exempt you from an inspection or from being told that you have done something wrong (which can happen).
When can I look at the draft of the Income Statement
Along with the launch of the Declaration campaign, the so-called draft declaration will also appear, which It is a preliminary document that the AEAT prepares based on the data it has about you.. However, this may not end up being correct.
For example, In the case of the self-employed, they would not have entered the income, or these may change with respect to those in the AEAT database.
Therefore, it is very convenient to review it or even start from scratch to see if the result is the same or not.
But how to access that draft? This will be enabled from April 11, and can be consulted until June 30, 2023. For this, it is important that we can identify ourselves. There are several methods for this:
- With the electronic certificate, either on your mobile or on the computer.
- With Cl@ve PIN system.
- With the reference number (this can be requested from March 8.
Where to make an appointment to make the Income Statement
You already know the deadlines, but, And how do you make an appointment? In this case you can do it in several different ways:
- By phone, to those who have been authorized for this purpose, specifically:
901 12 12 24 / 91 535 73 26
901 22 33 44 / 91 553 00 71
- By Internet, as long as you have an electronic ID, certificate, Cl@ve PIN or reference.
- Through the Tax Agency app.
Who is required to submit the Income Statement
Now that you know when the Income Tax Declaration is due, and also when you will be able to see the draft, Do you have doubts about whether or not you are obliged to present it?
On this point, the Tax Agency is clear. They are obliged to make the Income Statement (and submit it), according to article 1 of Order HFP/310/2023, of March 28, which approves the Personal Income Tax return models and the Wealth Tax, fiscal year 2022, the following:
- People who have obtained work income of more than 22.000 euros gross per year, as long as they come from a single payer. If they have been from several payers, the limit drops to 14.000 euros per year. But whenever, with the second and successive ones, exceed 1.500 euros per year.
- Those people who obtained income from movable capital or capital gains subject to withholding or income on account that as a whole they exceed 1.600 euros per year.
- Those who receive only imputed real estate income, full income from movable capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected housing or appraised price and Other capital gains derived from public aid of more than 1.000 euros per year.
- Those who have received the Minimum Vital Income in 2022.
- Those who have obtained other income from work, capital or economic activities, as well as capital gains, other than the above, which together exceed 1.000 euros per year. EITHER who have patrimonial losses greater than 500 euros per year.
This means that, if you are not within these groups, you would not have an obligation to do it. However, the Tax Agency does send the draft to everyone, whether or not they have to present it. And it is convenient that you review it and even do the entire procedure because it could be the case that, doing it voluntarily, you could receive money in exchange (you know that the income statement can be paid or paid by the Treasury).
Now that you know when the Income Statement is made, it is time to prepare to do the process as soon as possible. Keep in mind that the sooner you do it, the sooner the process to return the money begins and the sooner it will be paid to you.