For older adults in Spain, understanding the available benefits and subsidies is essential, including those for individuals over 52 who are unemployed and working toward reentry. Access to financial support helps sustain stability during transitions back into the labor market.
To maintain the Allowance for citizens over 52, certain conditions must be met. Among them is the annual income statement that beneficiaries need to submit regularly.
This declaration is a mandatory step for subsidy recipients over 52 and is requested by SEPE, the State Public Employment Service. It verifies that the beneficiary’s income remains within the allowed threshold for subsidy eligibility. SEPE checks that annual income, excluding extraordinary payments, does not exceed 75 percent of the Minimum Interprofessional Salary.
According to SEPE guidelines, it is essential that no personal income exceeds 75 percent of the monthly SMI, excluding the proportionate part of two outstanding payments. If the condition is not met at the moment the causative event occurs, the subsidy can still be received if the condition is met and verified within one year from that date. This requirement must be maintained throughout the subsidy period.
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It is important to note that the SMI increases to 1,134 euros gross per month in 14 payments for the year 2024. This adjustment affects both subsidy applications and income tax declarations for people over 52 years of age.
Income tax return procedure
Beneficiaries must submit to SEPE a sworn declaration of income, including wages, capital income, and capital gains among other sources.
The declaration is required every 12 months from the date the right begins, or since the last renewal. SEPE allows a 15 day window after the 12 month period ends to file this declaration.
Timeliness is crucial. Delays can lead to suspension of the subsidy, and if the income threshold is exceeded, beneficiaries may be required to repay any improper payments. Failing to submit the annual income declaration is treated as a serious violation by SEPE and can trigger penalties, including the possible cancellation of aid. In some cases this could result in losing eligibility for all forms of financial assistance and employment incentives for a set period.
How to submit the annual income tax return online
SEPE provides an online path to submit the annual income tax return for the subsidy for people over 52. Access requires authentication and a digital signature tool, such as a Cl@ve username and password, a Digital Certificate, or a DNIe.
After identifying through one of these methods, the user should proceed by reviewing data protection information and clicking Continue if the applicant’s data appear correct. If any information is incorrect, the user should choose Opt Out and request a change at the relevant employment office.
Next, users must confirm that income has not changed and proceed by clicking Continue if the income has remained below 75 percent of the SMI since the last notice, excluding two outstanding payments.
Bank details verification may be required to ensure correct subsidy deposits. Update only if details have changed since the previous filing. Then verify the residential and reporting addresses and continue. If errors occur, the process should be abandoned and the matter referred to an Employment Office.
At this stage, users can view and even download the tax return before submitting it. To complete the process, click Submit annual income tax return and finalize with an electronic signature.
A final screen will confirm that the transaction is correct and provide options to download a receipt, any resolution, and additional information as applicable.