Monday, April 24, 2023, 08:44
The 2022/2023 Income campaign brings important news for taxpayers who must render accounts with the Treasury. Some changes that some workers are noticing since February in their payrolls. Withholdings for salaries of less than 35,200 euros have fallen, which has meant that some salaries rise. These IRPF withholdings are an advance of what you will have to pay after presenting the income statement.
The Government’s tax reduction has also included a new limit that requires making the income statement from 15,000 euros when there are two payers. Now income of 14,000 euros are exempt. It is maintained that people who receive income from a single payer have the obligation to present it when they exceed 22,000 euros.
The new document has also been adapted to the new aid that has been launched since last year. Therefore, in the section on capital gains and losses, three new boxes have been added in the section “Other capital gains and losses that do not derive from the transfer of capital elements” to indicate if you have been a beneficiary of the Youth Cultural Bonus, Rental Bonus Young man and the food check of 200 euros.
In this guide to the main new features of personal income tax, the Treasury has warned of the returning tax obligation. The obligation to report on the transfer of use of housing for tourist purposes provided for in article 54 of the General Regulations for actions and procedures for tax management and inspection and for the development of common standards for the application procedures of the taxes, approved by Royal Decree 1065/2007, of July 27, which was annulled and left without effect by Supreme Court Judgment 1106/2020, of July 23, 2020.
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In order for taxpayers to report on this type of tourist property, the new model 179 has been approved, which is now called “Annual informative declaration of the assignment of use of housing for tourist purposes”. It is no longer a quarterly declaration and the term for its presentation will be between January 1 and 31 of each year. The new submission period provided for form 179 will be applicable, for the first time, to the informative returns corresponding to the 2023 financial year, which must be submitted in January 2024.
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