The Tax Agency has given this Wednesday the starting signal for the Income Campaign, in which almost 22 million declarations are expected, 0.9% more than in 2021. The telephone service (Plan We Call You) will begin on 5 May, with appointment request from May 3, while face-to-face attention in offices will begin on June 1, with appointment request from May 26. Refunds will begin this Friday, and the filing deadline will end on June 30 for returns both to be deposited and to be returned, although the deadline for declarations to be deposited by direct debit is June 27.
In this campaign, taxpayers with employment income of more than 22,000 euros from a single payer or 14,000 euros from more than one are obliged to declare – including those who have received aid for being in ERTE – and those who have capital gains of more than 1,600 euros . Recipients of the minimum vital income must also file the declaration.
The main novelty of this campaign is the launch of a renewed and expanded version of the Income Reporter. This tool, which can be accessed on the Tax Agency website in the section dedicated to the campaign, offers an online assistance service with more than 800 answers to the main questions regarding this year’s news, the obligation to declare, and tax benefits. In addition, users can count on an active chat from Monday to Friday from 9:00 a.m. to 7:00 p.m. to resolve any issues that remain pending in the Informant’s responses.
This year new sections of the Personal Income Tax (IRPF) are included. The tax for work income of more than 300,000 euros rises to 47%, two percentage points more than the previous year. The other sections are as follows: up to a tax base of 12,450 euros, the withholding is 19%; between 12,450 and 20,200 euros of 24%; between 20,200 and 35,200 euros of 30%; between 35,200 and 60,000 37% and between 60,000 and 300,000 45%.
With regard to savings income, a new bracket has been introduced starting at 200,000 euros, with a tax rate of 26%. For the rest of the earnings, a tax of 19% is applied to the first 6,000 euros; a tax of 21% between 6,000 euros and 50,000 euros, and 23% between the latter amount and 200,000 euros. Contributions to social welfare systems also welcome some novelties. The maximum tax reduction for individual pension plans is reduced from 8,000 to 2,000 euros and next year it will decrease to 1,500 euros.
Treasury reinforces its vigilance in cryptocurrencies
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Another change has to do with cryptocurrencies. The profit from the sale of virtual currencies was already subject to tax. However, due to the increase in cryptocurrency operations in recent times, this year a specific section is included for balances of this type. This change in the model of the declaration reflects the efforts of the Treasury to monitor the activity with virtual currencies, avoid evasion and prevent fraud. In fact, the Tax Agency has sent more than 230,000 notices to taxpayers who have operated with cryptocurrencies to ensure that they declare these operations, compared to 14,800 the previous year. The director of the entity, Jesús Gascón, has clarified that the number of notices is much higher than last year, mainly due to the expansion of the information sent by the banks in this regard.
Discounts for green energy also gain space in this year’s declaration. A new section is incorporated to declare the deductions for works to improve the energy efficiency of housing. Some measures that the Government approved to lower the electricity bill of households. Specifically, a 20% deduction for improvement works that reduce the demand for heating and cooling; one of 40% for improvement works that reduce the consumption of non-renewable primary energy; one of 60% for energy rehabilitation works of buildings. To benefit from these subsidies, it is necessary to incorporate the information from the energy efficiency certificates of the home issued by the technician before and after the completion of the work.
For its part, the exceptional aid granted for personal injuries caused by natural disasters —such as the Filomena storm and the volcanic eruption on the island of La Palma— are exempt in the declaration. Similarly, the amounts received by the relatives of the victims of the Germanwings plane crash in 2015 should not be included.
