Obligations for the self-employed and new deductions, among the developments to take into account in the Income

Taxpayers can now access their tax data for the presentation of the 2023 Income Tax return.

Obligations for the self-employed and new deductions, among the developments to take into account in the Income

Taxpayers can now access their tax data for the presentation of the 2023 Income Tax return


The 2023 Income and Wealth Campaign will start on April 3 with the presentation of returns online, but from this week taxpayers can access their tax data from the Tax Agency's website and mobile application.

The Official State Gazette (BOE) already includes the order in which the news of the 2023 Income Campaign and the declaration models are reflected, while determining the place, form and deadlines for their presentation, establishing the procedures for obtaining, modifying, confirming and presenting the draft.

According to the published calendar, the Campaign will start just after Easter, on April 3, and will extend until July 1, 2024, one day longer than is usual, since June 30 falls this year on Sunday.

From May 7 to July 1, 2024, the Tax Agency will be able to prepare the taxpayer's declaration by telephone - the appointment request will be available from April 29 to June 28 -.

It will be between June 3 and July 1, 2024 when the Tax Agency will be able to prepare taxpayers' declarations in person at its offices - with an appointment request from May 29 to June 28 -.

In the year to which the Campaign refers, in 2023, the Government implemented some fiscal measures in the General State Budgets, such as the increase in the reduction of personal income tax withholdings on incomes of up to 21,000 euros, something that will affect this campaign to taxpayers with this annual income.

Another novelty to take into account for this campaign is that all self-employed workers will be required to file their Income Tax Return next year, regardless of their income.

Likewise, the Treasury recalls in the BOE order that the persons holding the minimum vital income and the members of the cohabitation unit are required to annually submit a declaration corresponding to the Personal Income Tax.

On the other hand, in relation to the obligation to declare, the General State Budgets for the year 2023 raised the lower threshold of the obligation to declare for recipients of work income from 14,000 euros to 15,000 euros per year.

However, the Treasury insists that taxpayers not required to declare, although they are not required to present a declaration with a result to be entered, are obliged to present it when requesting a tax refund.

To determine the amount of the refund that should be made to these taxpayers not required to declare, in addition to the payments on account made, the deduction for maternity and deductions for large families, dependent people with disabilities or legally separated ascendant with two children or without a marriage relationship that, if applicable, correspond to each of them.

Until 2022, only working mothers could benefit from the deduction of 1,200 euros per year for each child under three years of age. Now, even if at the time of the birth the mother was not working but collecting unemployment, or even if she subsequently contributed 30 days or more, she will be able to benefit from this deduction and request an advance payment of 100 euros per month.

This extension between 2020 and 2023 of the beneficiary mothers also amounts to an additional 1,000 euros for custody expenses for a child under three years of age in daycare centers or early childhood education centers.

It should be taken into account that a ruling from the Supreme Court of January 8, 2024 has extended the maternity deduction in the Personal Income Tax (IRPF) to the expenses of custody of children under three years of age in daycare, although The center does not have the authorization of an educational center.

After the ruling, the Tax Agency urged all daycare centers that have authorization to open and operate child custody activities - even if they do not have authorization as an educational center - to submit the information declaration through form 233. , informing the potential beneficiaries of the deduction in the Personal Income Tax (IRPF).

Furthermore, in 2023, the taxation of capital income in personal income tax exceeding 200,000 euros was raised by one point, to 27%, and for capital gains exceeding 300,000 euros, it will rise to 28%, two more points.

For their part, the self-employed will benefit from a reduction of an additional 5% in net income in taxation by modules and, in the simplified direct estimation, they will have an additional deduction of two points, up to 7%, in expenses of difficult justification.

Pensioners who made contributions to labor mutual societies and overpaid in personal income tax will also have to pay attention to this Campaign. A ruling by the Supreme Court ruled in favor of a retiree from the banking sector who requested that part of his pension, linked to the contributions he made between 1969 and 1979 to the Banking Labor Mutual Fund, not be taxed in his Income Tax returns. Individuals (IRPF).

The union of technicians of the Ministry of Finance (Gestha) points out that if the concept of 'Adjustment for Mutualities-DT2 LIRPF' appears in the fiscal data of the next Income Campaign of 2023, the reduction will be applied automatically in the declaration.

Otherwise, Gestha points out that it is enough to complete the application form enabled by the Tax Agency for rectification.

The maximum contribution to the individual pension plan with the right to deduction remains at 1,500 euros, although with the possibility of increasing contributions by up to 8,500 euros more for contributions to company pension plans.

For their part, taxpayers may deduct 15% if they make a minimum payment on account of 25% of the purchase value of a new electric vehicle (cars or motorcycles), or if they have made it since June 30, 2023.

In case of purchase, the deduction of 15% of the purchase value including expenses and taxes, and excluding the amounts of public aid received (for example, Moves III) is limited to a maximum base of 20,000 euros and is applied in the year in which you enroll.

The taxpayer can also deduct 15% of the investment for the installation of a charging point for electric vehicles in a property they own, also carried out between June 30, 2023 and December 31, 2024.

Starting in 2023, both the amount of said deduction and other aspects of it have been improved. Taxpayers may deduct from the tax rate 50% of the amounts paid in the period for the subscription of shares or participations in new or recently created companies, with the maximum deduction base being 100,000 euros per year, so the amount The maximum deduction is 50,000 euros.