The Treasury notice: these are the people who are not required to file the 2021-2022 Income Tax return

As of April 6, all Spanish taxpayers have the option of submitting their Income Tax returns to catch up with the Treasury regarding Personal Income Tax. A tax liability that, however, in some cases is not mandatory.

Although the number of taxpayers in Spain is high (in the past year the Tax Agency received more than 21.7 million declarations, according to data from the agency), the declarations are not always mandatory. There are situations in which it is mandatory to present the declarations and others in which the taxpayer can choose whether to file it or not.

As every year, the Ministry of Finance has published in the Official State Gazette (BOE) the “procedures for obtaining, modifying, confirming and presenting the draft declaration”, which are regulated in Order HFP/207/2022, of 16 of March. Article 1 of the Order, which can be consulted at this link, regulates the cases in which it is not mandatory to present the Income Tax return.

-Taxpayers who have exclusively received full income from work, provided that they do not exceed 22,000 euros per year.

-Taxpayers with full income from work and two or more payers (with less than 1,500 euros per year from the second) as long as they do not exceed 22,000 euros per year.

-Taxpayers who have exclusively received full income from work and who, with two or more payers (provided that from payer they exceed 1,500 euros per year), do not exceed 14,000 euros per year.

-Taxpayers who have exclusively received full income from work and receive compensatory pensions from their spouse or annuities for food, provided they do not exceed 14,000 euros per year.

-Taxpayers who receive only full income from work and who obtain income from work from a payer who is not required to withhold income tax and who do not exceed 14,000 euros per year.

-Taxpayers who receive only full income from work with income subject to fixed withholding rates below 14,000 euros per year.

-Taxpayers who receive only full income from movable capital and capital gains subject to withholding or payment on account below 1,600 euros per year.

-Taxpayers who receive exclusively imputed real estate income by virtue of article 85 of the Tax Law, full income from movable capital not subject to withholding derived from Treasury Bills, subsidies for the acquisition of subsidized housing or appraised price housing and others Capital gains derived from public aid below 1,000 euros.

-Taxpayers who exclusively receive full income from work, capital or economic activities and capital gains below 1,000 euros per year, as well as those who declare capital losses of less than 500 euros per year.

Submit the Income Tax return even if you are not required to

If a taxpayer is in any of these assumptions, however, You can also file a statement. In these situations, it is best to consult the draft of the tax return and find out if it comes out ‘to pay’ or to return’.

The Tax Agency allows access to the draft for all taxpayers. It can be accessed by means of a digital certificate (you can get it in four simple steps), Cl@ve (so you can register to obtain a Cl@ve PIN or permanent) and with the reference number (for which box 505 of the previous year’s statement).

Although the draft can be obtained from April 6, the date on which the Income Tax Campaign begins, the taxpayer currently has the option of simulating his declaration through the Income Web Open 2021 tool, available at this link on the Tax agency.