Shot of start to the campaign of the income and heritage of 2023
The campaign initiated on 3 April, will finalise on 1July. It is obliged to do it any person that have won more than 22.000 euros to the year and in case to having had more than a pagador along the year, the limit is of 15.000 euros.
Novelties if you are autonomous/to:
- You are obliged/to to do the Statement of the Income independently of his income.
- If tributas by direct estimate simplified can add 2.000 € to the year of deduction by costs of difficult justification and will apply 7%.
- You can deduce until 4.250 € of the plans of pensions.
Other remarkable novelties of this campaign:
- The Government obliges to present the statement of the income through internet, as long as the Administration ensure the personalised attention to the taxpayers that require of assistance for his cumplimentación by such means.
- The autonomic tract of the income tax will be deflactado for the residents of Madrid, Navarra, Aragon and Basque Country.
- It has elevated the minimum exento of retention to account of the income tax to €15.875 annual, coinciding with the quantity in which it situates the minimum salary interprofesional (SMI).
- This minimum exento can be upper according to the familiar circumstances of the taxpayer, achieving the €19.262 for workers with two children or more and a spouse with income underneath of €1.500 to the year.
- The plans of pensions of company allow desgravar until €8.500 -maximum contribution allowed- and the taxpayers can contribute and desgravarse a maximum of €1.500 in plans of individual pensions or 30% of the performances of the work and economic activities, opting by the minor amount of both.
- In the works and services loaned to companies abroad (inside the EU) there is a deduction limit of €60.100 in the statement of the Income 2024.
New deductions:
- If you have bought an electrical car or an infrastructure of recarga electrical (after 30 June 2023),can benefit you of a deduction of 15%.
- If you buy actions or participations of a company of recent creation, applies you a deduction of 50% (with a limit of 10.000 € annual).
- The deductions headed to the autonomous mothers are of €1.200 on the income, that can expand to €1.000 by costs of nursery.
- The donations to NGO and religious entities have a deduction of until 80%.
- The deductions by leases of real estates are the following:
>The general reduction of 50%, that before was of 60%, applies of general way in 2024.
>It maintains the reduction of 60% for those cases in which it have made some work of rehabilitation in the two anterior years to put in hire the real estate.
>In markets tensionados, establishes a reduction of 70% for the destined hires to youngsters from among 18 and 35 years.
>Reduction of 90% in the leases of markets tensionados, applicable to agreements that present a discount of 5% with regard to the anterior agreement in zones where the market was under pressure.
In Gestoria Rivero can help you to make your Statement of the Income. You do not doubt in contacting with our expert squad.
- You are obliged/to to do the Statement of the Income independently of his income.
- If tributas by direct estimate simplified can add 2.000 € to the year of deduction by costs of difficult justification and will apply 7%.
- You can deduce until 4.250 € of the plans of pensions.
Other remarkable novelties of this campaign:
- The Government obliges to present the statement of the income through internet, as long as the Administration ensure the personalised attention to the taxpayers that require of assistance for his cumplimentación by such means.
- The autonomic tract of the income tax will be deflactado for the residents of Madrid, Navarra, Aragon and Basque Country.
- It has elevated the minimum exento of retention to account of the income tax to €15.875 annual, coinciding with the quantity in which it situates the minimum salary interprofesional (SMI).
- This minimum exento can be upper according to the familiar circumstances of the taxpayer, achieving the €19.262 for workers with two children or more and a spouse with income underneath of €1.500 to the year.
- The plans of pensions of company allow desgravar until €8.500 -maximum contribution allowed- and the taxpayers can contribute and desgravarse a maximum of €1.500 in plans of individual pensions or 30% of the performances of the work and economic activities, opting by the minor amount of both.
- In the works and services loaned to companies abroad (inside the EU) there is a deduction limit of €60.100 in the statement of the Income 2024.
New deductions:
- If you have bought an electrical car or an infrastructure of recarga electrical (after 30 June 2023),can benefit you of a deduction of 15%.
- If you buy actions or participations of a company of recent creation, applies you a deduction of 50% (with a limit of 10.000 € annual).
- The deductions headed to the autonomous mothers are of €1.200 on the income, that can expand to €1.000 by costs of nursery.
- The donations to NGO and religious entities have a deduction of until 80%.
- The deductions by leases of real estates are the following:
>The general reduction of 50%, that before was of 60%, applies of general way in 2024.
>It maintains the reduction of 60% for those cases in which it have made some work of rehabilitation in the two anterior years to put in hire the real estate.
>In markets tensionados, establishes a reduction of 70% for the destined hires to youngsters from among 18 and 35 years.
>Reduction of 90% in the leases of markets tensionados, applicable to agreements that present a discount of 5% with regard to the anterior agreement in zones where the market was under pressure.
In Gestoria Rivero can help you to make your Statement of the Income. You do not doubt in contacting with our expert squad.
