Interior of some offices of the Tax Agency in Madrid on Thursday.
Interior of some offices of the Tax Agency in Madrid on Thursday.Alberto Ortega (Europa Press)

The income campaign is already facing its final stretch, but those who have left their duties with the Treasury for the last moment can still rest assured: the term is still open. June 30 will be the last day to file the income tax return. However, it is important to remember that on June 27 the term closes for those who enter with direct debit.

As time runs out, it is convenient to keep different issues in mind to do it as calmly as possible. Below is a summary of the keys to take into account for the declaration.

What’s new in this year’s campaign?

Changes are made to the declaration every year. On this occasion, deductions for maternity, the reduction of the bases of private pension plans and the changes in personal minimums in several autonomous communities stand out.

Mothers may deduct up to 1,200 euros per year for each child under three years of age. This is the case if at the time of birth a contributory or unemployment benefit was received or if after giving birth they are registered with Social Security or mutual insurance. For its part, the base of pension plans was limited to 1,500 euros and Galicia, Madrid, Andalusia and the Valencian Community changed the personal minimum. In this news, all the news in detail.

Do I have to file the declaration or not?

It is a recurring question. In the case of having had a single payer, anyone who has earned 22,000 euros or more per year must appear before the Treasury. If you have had more than one, the limit from which it is mandatory changes.

Workers with more than one payer will not have to make the declaration if their annual income does not exceed 14,000 euros, as long as the amount of the other non-main payers does not exceed 1,500 euros per year. It is important to remember that pensioners, the self-employed, affected by ERTE, small owners, severance pay or those who have investments such as shares, have to present it in almost all cases. If you still have doubts, in this article you can solve them.

How do I get the eraser? Is it going to pay or return?

Among the different ways of declaring, the on-line allows you to access the web eraser by following a few steps detailed in this article.

Once the steps have been followed, it is possible to check if you have to pay or if, on the contrary, the Treasury will deliver money. If the number resulting from the declaration is positive, it means that the taxpayer must pay the Treasury. If it is negative, it goes out to return, that is, the Treasury will deliver money to the taxpayer.

Submit the return ‘online’ and other available options

The presentation on-line It is not the only way that can be used to settle accounts with the Treasury.

From May 25, it is possible to make an appointment to be attended in person at the Treasury offices. It can also be completed by phone (by appointment again, which can be requested at 91 553 00 71 or 901 22 33 44. Monday through Friday, from 9:00 a.m. to 7:00 p.m.) or with the virtual assistant provided by the Tax Agency. If none of these options is chosen, you can always go to an agency to present it to them. This news item addresses the issue of how to present it in greater depth.

In which communities is it worth filing the declaration without being obliged?

In the event of not having to present it in a mandatory manner, depending on the autonomous community in which it is more or less compensated to do so. The changes in the regional laws that were promoted last year have caused that, in some regions, the voluntary presentation can produce returns of up to almost 300 euros.

Thus, a taxpayer with 19,000 euros of income from a single payer will find it much more interesting to make the declaration in the Canary Islands, Madrid, Galicia, the Valencian Community, La Rioja or Andalusia. On the contrary, in Catalonia, the Balearic Islands and Asturias it does not compensate so much. Check in this information everything about the communities in which it more and less compensates.

Changes in regional taxation

In an attempt to alleviate the effects of inflation, the regional governments introduced a series of changes in taxation. Although many of them will arrive for next year’s income campaign, some have been approved retroactively, thus influencing this year’s declaration.

Each autonomous community is literally a world as far as taxation is concerned. The regional minimum rate ranges from 10.5% in Catalonia, the highest in Spain, to 8.5% in Madrid, the lowest. Likewise, not only do the types change, but also the sections and deductions to be applied. In this news you can consult all the updated variables.

Deduction for investing in habitual residence… Even canceling the mortgage

If you bought a home before 2013, you can enjoy a hefty deduction in rent. For those taxpayers who still have the right to deduct from their personal income tax the amounts invested in a habitual residence for having contracted it before that year, a recent ruling from the Directorate General of Taxes established that these amounts can continue to be deducted even if they cancel the mortgage with which they bought the house and replace it with a family loan. As this information explains.

The rental of a home also has a significant reduction for the landlord, of 60% for the net income. Looking ahead to next year, this percentage will drop to 50%, but this year the regulations that were in force until recently continue to be applied. The modifications on rent and income that will arrive next year, in full.

What to keep in mind so as not to make mistakes when doing it

Before sending the draft, you always have to look at the data that the Tax Agency handles about the declarant. This is especially important if there have been changes such as marital status or if you have had children. This article summarizes what should be looked at so as not to fall into the most common mistakes.

Still, to err is human. In the event of failure, if the errors or omissions harm the taxpayer, it is enough to change the declaration already presented, through Renta Web, selecting the option modify declaration. If the errors harm the Treasury, the process is the same, but the taxpayer must notify that it is a complementary declaration. This implies that two declarations are presented, the previous one, and the new one with the corrected errors.

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