Several key dates shape the IRPF campaign each year. The self-evaluation window runs through June 30. Submitting after the deadline triggers penalties from the Treasury, with potential extra charges if the filing is late. Penalties vary depending on whether the error came from the taxpayer or resulted from a requirement issued by the Tax Office. The important dates follow:
11 April
The income campaign opens with online statements. Taxpayers can view income drafts via the Renta Web system, confirm the draft online, or use mobile access if no data changes are needed, as verified by the Tax Office. In the previous campaign, over 22 million declarations were filed.
5 May
The season begins for those who plan to make gifts—assistance is available by phone. Appointments can be requested from May 3 to June 29. In the last campaign, more than 1 million statements were handled through the telephone service, which was the main channel for personalized tax help during the campaign.
1 June
Presentation period for the personal income statement begins. It can be completed online or by phone. Call numbers are available for assistance. In the previous year, around 650,000 statements were filed at Agency offices.
27 June
The period closes for taxpayers with an income statement that shows an amount payable by automatic debit.
29 June
Last day for scheduling appointments can be done online or by phone at the following numbers.
30 June
The income tax returns and wealth campaign closes for the 2022 return results, including refunds, refusals, or the first-period non-residential entry.
Some news
Alongside regional differences in adjusting inflation, several changes are worth noting. One change affects retirement plans, with the deduction amount decreasing from 2000 euros to 1500 euros. By contrast, the discount for a company pension plan rose to 8500 euros, up from 500 euros.
Gestha, the treasury technicians union, notes that on April 7 the maternity discount was extended. The extension now covers mothers with children up to age 3. Unemployment scenarios include workers whose contracts are suspended under ERTE or those affected by gender-based violence, as well as self-employed individuals receiving cessation assistance during inactivity. The Taxdown advisory platform explains that advance payments can be claimed by all mothers since January, though this does not apply to this year’s declaration.
Additionally, Royal Decree-Law 13/2022, effective January 1, 2023, introduces a new self-employed contribution framework based on annual activity returns. The fixed wage of 294 euros is removed, replaced by a range of brackets tied to net income earned from self-employed activity.