Thursday, April 6, 2023, 00:18
It is one of the classic questions as the income campaign approaches each year: from what amount are we obliged to declare our income? The answer is the same as the previous year: 14,000 or 22,000 euros depending on whether we have one or more payers and as long as we only talk about gross earnings from work (which includes the pension).
First of all, a recommendation. The fact that we do not have the obligation to deliver the declaration does not mean that we are not interested in doing it or consulting the draft. Depending, for example, on the type of contract we have, our salary, whether there are minors in our care or the deductions that we can apply, we may be entitled to a refund of part of what the Treasury has withheld from us during the year via payroll and the only way to recover that money is through the statement.
With regard to the limit of income obtained from our professional activity or pension (which for tax purposes is considered work performance), in Bizkaia those who do not exceed 20,000 euros per year from a single payer are exempt from submitting the declaration.
In the case of having two or more payers, what is looked at is whether, as a whole, the income from the second (and successive payers if any) exceeds 2,000 euros per year. If this figure is exceeded, the limit to be exempt from filing the declaration drops to 14,000 euros, but if, on the other hand, the exemption is not reached, it remains at 20,000.
And be careful, because that second payer does not have to be a company nor does it have to coincide in time with the first. The SEPE can be if we received an unemployment benefit or subsidy during the previous year or, in the case of pensioners, Social Security itself can be (in the year we went from workers to retirees) and the Total or partial redemption of a pension plan.
Apart from the income obtained from our work, the declaration must also be made if we have obtained gross returns on capital and capital gains above 1,600 euros during the year.