2022 Income Tax Return

As of April 11, the Tax Agency will make available to taxpayers the draft or the tax data of the IRPF declaration through the electronic headquarters of the State Tax Administration Agency


From April 11 to June 30:   Confirmation of the draft electronically, draft / declaration processing service (Renta WEB) .

From May 25 to June 30: Confirmation of the draft declaration by any means other than electronically, whatever its result, to enter, to return or negative in the case of presenting the declaration in person.

From April 11 to June 30: presentation of the Wealth Tax declarations

Payment terms:

Until June 27: In the case of income with a result to enter and its payment is domiciled into an account.

Until June 30: In the case of income with a result to return, resignation, refusal or to enter without direct debit.

Installment: 11/06/2023 will be the last day to make the payment of the second installment.


Extension of the first tax tranche: The first tax tranche extends its limit to 21,000 euros, previously it was 18,000 euros.

Self-employed, increase in expenses that are difficult to justify : Expenses that are difficult to justify are increased from 5% to 7% for those who are taxed by simplified direct estimate, for those who are taxed by modules they will have an additional reduction of 5%.

Contributions to private pension plans: The maximum individual contribution to a private pension plan with the right to deduct is reduced to 1,500 euros per year, when previously the limit was 2,000.

Maternity deduction for mothers with children under three years of age : This year mothers who are recipients of contributory or welfare benefits may opt. The maximum deduction 1,200 euros.


Obliged to declare (in the case of fulfilling any of these three cases):

A) Earnings from work

– Those who obtain more than 22,000 euros per year for full income from the work of a single payer .

– In the case of having more than one payer, if you have full income from work with a limit of 15,000 euros per year (they increase by 1,000 Euros compared to the previous year) when:

  1. La suma de las cantidades percibidas del segundo y restantes pagadores superen en su conjunto la cantidad de 1.500 euros anuales.
  2. Se perciban pensiones compensatorias del cónyuge o anualidades por alimentos no exentas (salvo que etas procedan de los padres por decisión judicial)
  3. El pagador de los rendimientos del trabajo no esté obligado a retener (por ejemplo, pensiones procedentes del extranjero)
  4. Se perciban rendimientos íntegros del trabajo sujetos a tipo fijo de retención

NOTE: Unemployment payments are considered income from work, therefore, if you have worked and received unemployment benefits for an amount greater than 1,500 euros per year, you are required to declare.

NOTE: When the only income from work consists of passive benefits (Social Security pensions, pension plans, group insurance, Mutual Societies, Corporate Social Security Plans, Insured Social Security Plans and dependency insurance benefits), provided that the Determination of the applicable withholding rate would have been made at the request of the taxpayer by submitting model 146.

B) Movable capital (share dividends, account interest…) and capital gains subject to withholding or payment on account (for transfers of assets, shares and investment funds, certain prizes…) : In the case of have full income from movable capital and capital gains subject to withholding or payment on account,  greater than €1,600 per year

C) Real estate capital, yields without withholding of treasury bills and subsidies for the acquisition of vvdas. of official protection: If they exceed €1,000 per year as a whole

Those who exclusively obtain full income from work, capital (furniture and real estate – by leasing real estate…), from economic activities (entrepreneurs, professionals…) and capital gains, who have or have not had subject to withholding, when the sum does not exceed 1,000 euros or those who have had patrimonial losses of less than 500 euros .

Even so, taxpayers who want to benefit from :

  1. Deduction for investment in primary residence (for acquisitions made up to December 31, 2012)
  2. Deduction for savings-company account
  3. Deduction for international double taxation
  4. Reductions in the tax base for contributions to social security systems

Do it yourself: RentaWeb 2022 (not available until April 11, 2023)

For more information, do not hesitate to contact us.