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Calendar of the 2022-2023 income tax return

The income tax return is one of the most important tax procedures in Spain. Currently, the 2022-2023 income tax return has already begun and the draft tax return can already be filed, which is expected to be one of the most complex and thorough in recent years. This is due to the entry into force of the new law against tax fraud, which includes various measures to combat these practices, and which directly affect the tax return. In addition, changes and reforms to the tax system that could affect the calculation of income are also being evaluated.

With the arrival of the new year, the 2022-2023 income tax campaign kicks off. For those taxpayers who wish to know their personal income tax return, they can request a draft tax return online. It is important to bear in mind that if you file your income tax return after the deadline, the draft will not be available. All the latest news on the income tax campaign, as well as how to access the draft and how to request an appointment to be attended by the tax agency, can be consulted on the official website of the campaign.

It is also essential to know the starting dates of the campaign, the last day of the filing deadline and how to request and file the draft tax return. One of the main new features of the tax campaign is the possibility of being attended by the tax agency by appointment, either in person or online. It is important to be aware of all the new developments in order to comply with our tax obligations.

It is therefore important for citizens to be prepared to comply with this procedure and to avoid possible financial penalties. In this article, we will take a closer look at the most relevant aspects that must be taken into account in order to make a correct 2022-2023 tax return.

What is the 2022-2023 tax return and what should we bear in mind?

The income tax return is an annual obligation that affects the vast majority of taxpayers in Spain. As the 2022-2023 tax year approaches, it is important for taxpayers to be aware of the changes and updates that have been implemented.

Firstly, it is important to be aware of the dates for filing the tax return. In general, the deadline for filing the tax return usually starts in April and ends in June (this year from Tuesday 11 April to 30 June 2023). However, it is advisable to check the specific deadlines established by each autonomous community for filing your tax return.

Another important aspect to take into account is the evolution of the personal income tax (IRPF) brackets. For the tax year 2022-2023, certain adjustments have been made to the personal income tax brackets, which may affect the amount taxpayers have to pay. It is important to check the changes and adjust the corresponding deductions.

In addition, certain tax deductions have been implemented to promote investment and savings. For example, a new deduction has been introduced for contributions to pension plans, as well as for the purchase of environmentally friendly housing and for the rehabilitation of housing. Eligible taxpayers can take advantage of these deductions to reduce their tax burden.

Finally, it is important to take into account the obligation to declare gains made on cryptocurrencies. Although cryptocurrencies are not yet specifically regulated in Spain, they are considered an investment and must be declared in the tax return. Taxpayers who have obtained gains in cryptocurrencies must include these gains in their income tax return and pay the corresponding taxes.

The income tax return for the 2022-2023 tax year presents certain changes and updates that taxpayers should be aware of. It is important to check deadlines, adjust deductions and declare cryptocurrency gains to avoid possible tax penalties.

How to file your income tax return 2022-2023

Filing your income tax return may seem like a complex task, but with a little organisation and patience it can be completed successfully. Below are the basic steps for filing your income tax return in Spain:

  1. Obtain the draft tax return: The draft is a document that includes the taxpayer’s tax data, such as income earned, applicable deductions and taxes paid during the tax year. Taxpayers can obtain the draft tax return through the Tax Agency’s website, with their digital certificate or with Cl@ve PIN.
  2. Review the draft and make any necessary corrections: It is important to carefully review the draft and check that all the data is correct. If you detect any errors or wish to include any additional deductions, you can make the necessary corrections.
    Completing the tax return: Once the necessary corrections have been made, the tax return can be completed. To do this, follow the instructions detailed in the draft and complete the corresponding fields.
  3. Checking and confirming the tax return: Once the tax return has been completed, it is important to check that everything is correct before confirming it. If an error is detected after confirmation, a supplementary return can be filed. To confirm the tax return, you can do so via the Tax Agency’s website, with your digital certificate or Cl@ve PIN or by making an appointment to be attended in person at the Tax Agency’s offices.
  4. It is important to bear in mind that the key dates for filing your tax return vary depending on the Autonomous Community in which you live. It is advisable to check the specific deadlines established by each autonomous community to avoid possible penalties.

In conclusion, filing your tax return can be a simple process if you follow the established steps correctly. If you have any doubts or need advice, it is advisable to consult a lawyer specialising in tax law.

Tax lawyers

Contact our tax lawyers to help you better understand your tax obligations and take advantage of available deductions.

If you are a taxpayer, it is important that you know your tax obligations in order to comply with them effectively. However, the tax system can be complex and confusing for most people. For this reason, it is advisable to seek the advice of a tax lawyer who can help you better understand your obligations and make the most of the deductions available to you.

Tax lawyers can advise you on the best way to manage your taxes and file your tax returns. In addition, if you have problems with the Internal Revenue Service, a lawyer can represent you in disputes and appeals processes. In short, seeking the assistance of a tax lawyer can save you time, money and worry in the long run.

 

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