How to obtain the 2022 Income draft, deductions and other answers about the campaign that begins on April 11

MADRID, 10 Abr.

How to obtain the 2022 Income draft, deductions and other answers about the campaign that begins on April 11


The 2022 Income and Wealth Campaign will start this Tuesday, April 11, with the presentation of returns online. Taxpayers can now download their tax data at the virtual headquarters of the Tax Agency, before reviewing the draft of the income, which can be downloaded from this coming Tuesday.

We review here some of the most common doubts when making the Income statement:

To obtain this draft, you must access the electronic headquarters of the Tax Agency with one of the official identifications (such as the Cl@ve PIN system, the electronic DNI or a special DNI certificate) and from there each user will see the services available, among which the option to request and process a draft will appear.

However, if it is the first time that the services of the Tax Agency are accessed for the processing of the declaration, the data corresponding to the tax domicile and the identifying data of the taxpayer must be confirmed, as well as those of the components of the unit. familiar.

Once this is done, you must enter the 'draft/declaration' option and fill in all the corresponding data on the personal and family situation, whether it is individual or joint, and those that are necessary on income and assets. On the other hand, if the Tax Agency requires more data, you will receive a notice on your screen.

This year's Income Campaign, which corresponds to the income obtained in 2022, will last between June 1 and 30, but previously, starting this Tuesday, the first declarations will be able to be presented through the Internet, a medium that nine out of ten taxpayers already use.

Likewise, from May 5 to June 30, the personal income tax return may also be filed by phone, and between June 1 and 30, taxpayers may file their return at the physical offices of the Tax Agency.

To be assisted by the Tax Agency, both by phone and in person, you must request an appointment over the Internet or at the following telephone numbers: 91 535 73 26, 901 12 12 24, 91 553 00 71 or 901 22 33 44.

Taxpayers whose work income (including, among others, pensions, income from abroad, as well as compensatory pensions and non-exempt annuities for food) exceeds the amount of 22,000 euros gross per year, have the obligation to make the annual declaration . However, taxpayers who have had two or more payers and their income does not exceed 14,000 euros per year will be exempt from tax, provided that the income from the second payer does not exceed, in sum, 1,500 euros per year.

In this way, people who have only had one payer and do not exceed 22,000 euros gross per year, will not have the obligation to present the declaration, although they can do it voluntarily, since sometimes they can be returned due, for For example, excess withholding.

Among the novelties of this Campaign, it stands out that the maximum individual contribution to private pension plans with the right to deduct personal income tax is 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. 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 may reduce their net yield of modules by 20%, a reduction that will be applied both in 2022 and in 2023.

It also highlights the retroactive application of the extension of the deduction to working mothers for 2020, 2021 and 2022, which will be made in the 2022 Income statement, in boxes 1911 to 1916 "Years 2020 and 2021. Extension of the deduction for maternity to other situations".

Specifically, the right to apply the maternity deduction and the increase in childcare expenses is extended for every month from January 1, 2020 to working mothers who have become legally unemployed, either because their employment has been suspended employment contract due to ERTE with total suspension or for being victims of gender violence, either for being permanent-discontinuous in a period of inactivity, as well as for the self-employed who receive the benefit for cessation of activity due to the suspension of their economic activity.

The personal income tax modifications approved with retroactive effect for 2022 by some autonomous communities, with the aim of alleviating the rise in prices registered throughout the year, must also be taken into account when submitting the declaration. 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, such as cryptocurrencies.

In the most notable modifications within capital gains and losses, the breakdown into three subsections of the section called 'Capital gains and losses derived from transfers of other capital elements' is also included.

One, to declare those derived from the transfer of real estate and real rights over real estate; another to declare the transmissions or exchanges of virtual currencies and a section of a residual nature for 'Other patrimonial elements'. Thus, the second section would be dedicated to declaring income from cryptocurrencies.