2023-06-30 15:30:28
The 2022 Income and Heritage Campaign ends this Friday, June 30. In this campaign, a total of 22,899,000 declarations are expected to be filed, 3.4% more than the previous year. Of this total, it is expected that 60% of them will be entitled to a refund –13,600,000, 2% less– for an estimated amount of 9,946 million euros.
Altogether, the Tax agency It expects to enter 16,448 million euros, 5.6% more than the previous year, while the amount to be returned will fall by 2.4%, to 9,946 million.
Among the novelties that have marked this Campaign, it stands out that the maximum individual contribution to private pension plans with the right to deduct personal income tax has been reduced to 1,500 euros per year.
On the contrary, the maximum contributions to company plans with the right to deduct rise to 8,500 euros by 2022. Between the two, the total contribution with tax benefits remains at 10,000 euros per year.
This Campaign has also marked the retroactive application of the extension of the deduction to working mothers for 2020, 2021 and 2022, which will be carried out in the 2022 Income statement, in boxes 1911 to 1916 ‘Years 2020 and 2021. Extension of the deduction maternity leave to other situations’.
On the other hand, due to the consequences of the volcanic eruptions that occurred on the island of La Palma, taxpayers who carry out their economic activities on this island have been able to reduce their net yield of modules by 20%, a reduction that will be applied both in 2022 like in 2023.
In the case of economic activities under objective estimation, the general reduction on the net yield of modules was increased from 5% to 15% for the 2022 tax period, a measure applicable to all taxpayers who determine the net yield of their economic activity in accordance with to this method.
Additionally, for agricultural and livestock activities, in order to offset the increase in the cost of certain inputs, the previous net yield could have been reduced by 35% of the purchase price of agricultural diesel and 15% of the purchase price of fertilizers, in both cases, necessary for the development of said activities.
This Campaign has also marked the modifications of the IRPF tax scales approved with retroactive effect for 2022 by some autonomous communities, with the aim of alleviating the rise in prices registered throughout the year.
In addition, in this Campaign the Tax Agency has enabled a box within the presentation of the declaration model to record the gains and losses derived from the transmission or exchange of virtual currencies.
In general terms, taxpayers with income exclusively from work up to an amount of 22,000 euros per year are not required. However, this limit is reduced if the income comes from more than one payer (with some exceptions), or also when the payer is not required to withhold and when the income is subject to a fixed rate of withholding. In such cases, the limit is 14,000 euros per year.
As in the previous year, taxpayers who have income from work, capital and economic activities, as well as capital gains (subsidies, prizes and others), with the joint limit of 1,000 euros, together with capital losses of less than 500, will not be required either. euro.
On the other hand, it is recalled that the beneficiaries of the Minimum Vital Income must present the declaration, in accordance with the regulations that establish the income.
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