This income statement It is an annual procedure in Spain to report taxpayers’ income and expenses during the fiscal year to the Tax Office and to determine the amount of tax payable. Keeping tax obligations up to date and avoiding possible penalties or fines is an important process.
In Spain, the income statement is filed between April and June of the year following the year to which the statement refers; that is, the income statement to be made in 2023 this year represents the income and expenses recorded by the taxpayers in the previous year, 2022.
2023 income statement draft
To facilitate the presentation of all these documents, the Tax Office makes it available to taxpayers. draft income statement. The draft includes the Personal Income Tax (IRPF) income and withholdings, tax deductions, etc. collected by the Treasury on the taxpayer. is a proposal for a return containing tax data.
The taxpayer can review and change the draft if he deems it necessary. before confirming. If the draft is correct, the taxpayer has the opportunity to confirm the draft and submit it directly online, without needing to make another complete income statement.
In this way, the Treasury determines that the taxpayer agrees with the income statement and does not need to do anything else: it is automatically processed with the data that appears in the Tax Office.
If the income statement draft is not approved because the taxpayer understands that it is inaccurate, incomplete or may be more advantageous for him, the declaration must be submitted by other means and submitted to the Treasury. within established time.
Therefore, it is important to note that: income statement draft is not required and the taxpayer always has the option to file a full alternative return if requested. Additionally, it is important to carefully review the draft before approving it to ensure that all data is correct.
When can you see the 2023 lease draft?
following revenue campaign calendar in 2023The taxpayer will be able to request the draft income statement online as of April 11th. The deadline for submitting the income statement ends on 30 June 2023 in any case.
In addition, other dates are determined depending on the action to be taken in the calendar created by the Income Tax Authority in 2023. Thus, if the taxpayer wants the Treasury to arrange the income statement over the phone, he will need to make an appointment from May 3 to June 29. In this case, the submission period of the income statement will start on May 5 and end on June 30.
If the taxpayer wants the Tax Office to file the income statement in person and not over the phone, the time will be different: the entire month of June from 1 to 30. required) can be held from May 25 to June 29, 2023.