The income tax campaign has a series of key dates. The self-assessment period lasts until June 30. If filing is late, the tax authority may impose a penalty and a surcharge. The exact amount depends on the outcome of the return, since if the tax authority is adversely affected, penalties are higher. It also depends on whether the taxpayer files before they are contacted or if the filing results from a formal request by the Tax Agency. Here are the important dates:
April 11
On this day the income tax campaign begins for online submissions. Taxpayers can access their draft tax return via the Internet using the Internet-based system Renta Web, which allows confirming the draft online or, if no data modifications are needed, by mobile phone. In the previous campaign, 22,146,000 returns were filed.
May 5
This date marks the start of the period for those who want to file the return by telephone. Appointments must be requested from May 3 to June 29. In the last campaign, more than 1,076,000 returns were filed through the telephone service (the “We Call You” plan), the main channel for personalized assistance during the income campaign.
June 1
On this day the period begins to file the return in person. It can be done online or by telephone at 91 535 73 26 / 901 12 12 24 or 91 553 00 71 / 901 22 33 44. In the previous campaign, over 649,000 returns were processed at Tax Agency offices.
June 27
The deadline passes for those taxpayers whose tax return results in a payment through bank direct debit.
June 29
The last day to request an appointment, which can be done online or by phone at the numbers listed above.
June 30
The income tax and wealth campaign for 2022 ends for returns with a refund, for refunds where the taxpayer waives the refund, for negative results, or for returns with a charge without a first payment direct debit.
Some updates
Beyond differences across communities due to inflation-adjusted regional rates, there are a few other changes. One affects pension plans, reducing the maximum deductible amount from 2,000 to 1,500 euros. The reduction also expands by 500 euros, up to 8,500 euros, the deduction for employees who have a company pension plan.
The technical tax union Gestha notes that on April 7 an expanded right to claim the maternity deduction came into force, extending it beyond working mothers with children up to age 3 to include those who have moved into unemployment or other qualifying situations such as a suspension of their contract under ERTE, victims of gender-based violence, fixed-term or seasonal workers during inactivity, and autonomous workers who receive severance payments. Although it does not apply to this year’s filing, the advance payment can be requested by all mothers since January, according to the Taxdown advisory platform.
Additionally, with the entry into effect on January 1, 2023 of Royal Decree-Law 13/2022, a new self-employment contribution system was established. This system is based on annual net earnings and eliminates the fixed 294-euro fee, creating several contribution bands that vary according to net earnings.