Frequent questions to the hour to do the statement of the income
They are many the doubts and interests or frequent questions on the statement of the income, since this changes every year. You desvelamos some of them
Who are obliged to do the statement of the income?
They are obliged to present the statement of the income all the people that have had income above the 22.000 pertinent euros of an only pagador or 14.000 euros of several pagadores.
I have to confirm the draft of the Income?
Although it is possible to confirm the draft of the Income the first day that begin the campaign (11 April),is better to not to rush to the hour to confirm it and revise that it is all correct. It does not be necessary to forget that the 60 % of the statements contains errors or are not applied all the deductions to which has right the citizen. In the case to verify it, is recommended that do it a consultancy or an aide since in the case of an error or involuntary omission, Property could impose a fine.
Which are the deductions to which has right ?
There are deductions to which all taxpayer has right, are state deductions and/or autonomic. Some of them are:
Deduction by motherhood and paternity: they are 100 monthly euros until the minor son fulfil the three years of age. That is to say, an annual fiscal saving of 1.200 euros on the statement of the Income, that will be able to perceive month by month or of annual form.
Deduction by numerous family: the numerous families will be able to access to a deduction in the Income tax of the Physical People of 1.200 annual euros or 2.400 if it is numerous family of special category.
Hire of house or property: although from 1 January 2015, it suppressed this deduction, there are cases in the taxpayers can follow benefiting of her, whenever the agreement was anterior to this date. It will be then possible to deduce 10,05% of the satisfied quantities by the hire of your usual house, whenever the base imponible was inferior to 24.107,20 €/year.
Deductions for having people to charge: those people that have main people of 65 years or with disability to his charge, will be able to desgravarse a percentage in the statement. By each main person of 65 years or with an equal or upper disability to 33% will have right to 1.150 annual euros, if is 75 years old, the quantity will be the one of 2.550 annual euros. Also they will be able to deduce in the statement, the minor children of 25 years that coexist under the same domicile and main of this age that have an upper disability to 33%.
Other deductions that are possible to apply: the deductions to organisations no governmental (NGO),the quota to the unions, the deductions by investment in new companies and the quota to the unions.
If I am pensioner have to do the statement of the Income?
They will be exentos to present the Tax on the IPRF the beneficiarios that perceive a pension of permanent inability in his degrees of absolute or big invalidity and also the pensions by uselessness or permanent inability.
Neither they have to present the statement of the Income the pensions of orfandad, the one of viudedad if these derive of acts related with the terrorism, provision with degree of disability of the 65 %, the provision in favour of familiar by absolute inability of his headline and the familiar provision by son to charge.
It is necessary to present the statement of the Income if it charges a provision or subsidy by unemployment?
It will depend the quantity charged of annual form and of the number of pagadores: if during the fiscal year, has charged only the unemployment or the subsidy by unemployment and the quantity perceived is inferior to the 22.000 annual euros, will not be obliged to present it.
In the case to having perceived the contributory provision by unemployment or a subsidy and also, perceive income by work or another source, the limit will be in the 14.000 euros, always and when the second and rest of pagadores did it by an upper quantity to the 1.500 euros.
And the Bizum received, it is necessary to declare them?
It is necessary to declare payments and transfers made among familiar and friends do it by an upper annual amount to the 10.000 euros. Also, when they surpass this figure and the income come from of performances (like hires, for example) or when it constitute the method of collection of a worker by own account. In contrary case, will not do lacking to declare the income.
I have to present the statement if I charge the Minimum Entry Vital?
Yes, all the beneficiarios that perceived during 2022 the Vital Minimum Entry and that right now are beneficiarios of the no contributory provision of the Social Security, will be obliged to present it, independently of the quantity of his income.
It is necessary to present the statement of the Income if it charge the help of 200 euros of the past year?
Yes, it is necessary to present the statement of the Income if it charged the help of 200 euros, but this will remain exenta of tributar. As it regulates the article 20, in his point 14, of the Royal decree-law 11/2022, establishes that the helps regulated in this article will not be subject to the Law 38/2003, of 17 November, of the General Law of Subventions and helps.
And, it remembers that in Gestoria Rivero make you all the complete management of your Statement of the Income. You desconectas and we commission us of all the process from beginning to end. It contacts with us
They are obliged to present the statement of the income all the people that have had income above the 22.000 pertinent euros of an only pagador or 14.000 euros of several pagadores.
I have to confirm the draft of the Income?
Although it is possible to confirm the draft of the Income the first day that begin the campaign (11 April),is better to not to rush to the hour to confirm it and revise that it is all correct. It does not be necessary to forget that the 60 % of the statements contains errors or are not applied all the deductions to which has right the citizen. In the case to verify it, is recommended that do it a consultancy or an aide since in the case of an error or involuntary omission, Property could impose a fine.
Which are the deductions to which has right ?
There are deductions to which all taxpayer has right, are state deductions and/or autonomic. Some of them are:
Deduction by motherhood and paternity: they are 100 monthly euros until the minor son fulfil the three years of age. That is to say, an annual fiscal saving of 1.200 euros on the statement of the Income, that will be able to perceive month by month or of annual form.
Deduction by numerous family: the numerous families will be able to access to a deduction in the Income tax of the Physical People of 1.200 annual euros or 2.400 if it is numerous family of special category.
Hire of house or property: although from 1 January 2015, it suppressed this deduction, there are cases in the taxpayers can follow benefiting of her, whenever the agreement was anterior to this date. It will be then possible to deduce 10,05% of the satisfied quantities by the hire of your usual house, whenever the base imponible was inferior to 24.107,20 €/year.
Deductions for having people to charge: those people that have main people of 65 years or with disability to his charge, will be able to desgravarse a percentage in the statement. By each main person of 65 years or with an equal or upper disability to 33% will have right to 1.150 annual euros, if is 75 years old, the quantity will be the one of 2.550 annual euros. Also they will be able to deduce in the statement, the minor children of 25 years that coexist under the same domicile and main of this age that have an upper disability to 33%.
Other deductions that are possible to apply: the deductions to organisations no governmental (NGO),the quota to the unions, the deductions by investment in new companies and the quota to the unions.
If I am pensioner have to do the statement of the Income?
They will be exentos to present the Tax on the IPRF the beneficiarios that perceive a pension of permanent inability in his degrees of absolute or big invalidity and also the pensions by uselessness or permanent inability.
Neither they have to present the statement of the Income the pensions of orfandad, the one of viudedad if these derive of acts related with the terrorism, provision with degree of disability of the 65 %, the provision in favour of familiar by absolute inability of his headline and the familiar provision by son to charge.
It is necessary to present the statement of the Income if it charges a provision or subsidy by unemployment?
It will depend the quantity charged of annual form and of the number of pagadores: if during the fiscal year, has charged only the unemployment or the subsidy by unemployment and the quantity perceived is inferior to the 22.000 annual euros, will not be obliged to present it.
In the case to having perceived the contributory provision by unemployment or a subsidy and also, perceive income by work or another source, the limit will be in the 14.000 euros, always and when the second and rest of pagadores did it by an upper quantity to the 1.500 euros.
And the Bizum received, it is necessary to declare them?
It is necessary to declare payments and transfers made among familiar and friends do it by an upper annual amount to the 10.000 euros. Also, when they surpass this figure and the income come from of performances (like hires, for example) or when it constitute the method of collection of a worker by own account. In contrary case, will not do lacking to declare the income.
I have to present the statement if I charge the Minimum Entry Vital?
Yes, all the beneficiarios that perceived during 2022 the Vital Minimum Entry and that right now are beneficiarios of the no contributory provision of the Social Security, will be obliged to present it, independently of the quantity of his income.
It is necessary to present the statement of the Income if it charge the help of 200 euros of the past year?
Yes, it is necessary to present the statement of the Income if it charged the help of 200 euros, but this will remain exenta of tributar. As it regulates the article 20, in his point 14, of the Royal decree-law 11/2022, establishes that the helps regulated in this article will not be subject to the Law 38/2003, of 17 November, of the General Law of Subventions and helps.
And, it remembers that in Gestoria Rivero make you all the complete management of your Statement of the Income. You desconectas and we commission us of all the process from beginning to end. It contacts with us
