The 2022 Income Campaign starts on April 11 with the presentation of returns online

Taxpayers can now download their tax data.

The 2022 Income Campaign starts on April 11 with the presentation of returns online

Taxpayers can now download their tax data


The 2022 Income and Wealth Campaign will start on April 11 with the filing of returns online, in accordance with the taxpayer calendar of the Tax Agency collected by Europa Press.

This year's Income Campaign, which corresponds to the income obtained in 2022, will be extended between June 1 and 30 in an ordinary way, but previously, from April 11, the first declarations of the Personal Income Tax and Wealth through the Internet, a means that nine out of ten taxpayers already use.

Likewise, from May 5 to June 30, the income tax return may also be filed by phone, and between June 1 and 30, coinciding with the regular period of the Campaign, taxpayers may file their return at the offices of the Tax Agency. With the result to enter and with direct debit, the term ends on June 27.

The Tax Agency has already enabled the download of tax data and part of the informative content of the next 2022 Income Campaign, with the aim of advancing the procedures in the declarations.

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.

In the case of economic activities in objective estimation, the general reduction on the net yield of modules is increased from 5% to 15% for the 2022 tax period, a measure applicable to all taxpayers who determine the net yield of their economic activity in accordance with to this method.

Additionally, for agricultural and livestock activities, in order to offset the increase in the cost of certain inputs, the previous net yield may be reduced by 35% of the purchase price of agricultural diesel and 15% of the purchase price of fertilizers, in both cases, necessary for the development of said activities.

Likewise, the corrective indices for feed purchased from third parties and for crops on irrigated land that use electricity for this purpose will also be applied in the 2022 tax period.

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 2023.

It will also be necessary to take into account, with a view to presenting the declaration, the modifications of the personal income tax scales approved with retroactive effect for 2022 by some autonomous communities, with the aim of alleviating the rise in prices registered throughout the year. anus.

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.

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'.

All this, according to the Treasury, in order to facilitate the completion of these sections, since in previous models a code had to be completed to identify the type of asset that was transmitted. In addition, the separation into specific subsections allows individualizing the specific boxes of certain assets for calculating the equity gain.