2023 Income Tax Return

As of March 19, the Tax Agency will make the draft or tax data of the personal income tax declaration available to taxpayers through the electronic headquarters of the State Tax Administration Agency


From April 3 to July 1:   Confirmation of the draft electronically, draft/declaration processing service (WEB Income) .

From May 7 to July 1: Rental preparation by phone.

From June 3rd to July 1st: In-person rental preparation.

Payment terms:

Until June 26: In the case of income with results to be deposited and its payment is domiciled into an account.

Until July 1: In the case of income with a result to be returned, resignation, refusal or to enter without direct debit.

Fractionation: 11/06/2024 will be the last day to make the payment of the second installment.


Extension of the first tax bracket: The first tax bracket extends its limit to 22,000 euros, previously it was 21,000 euros, only in the case of having a single payer. In the case of having two payers, 15,000 euros.

Contributions to private pension plans: The maximum individual contribution to a private pension plan with the right to deduction remains at 1,500 euros per year, however it can be increased to 8,500 euros per year if it comes from business contributions or contributions from the worker.

Maternity deduction for mothers with children under three years of age : This year the requirement to work is eliminated. Mothers who are recipients of contributory or assistance benefits can opt; the only requirement is that they have contributed for at least one day or be receiving unemployment benefits. . People who do not work or receive unemployment benefits will not be able to receive this subsidy. The maximum deduction 1,200 euros.


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

A) Work income

– 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 (increased by 1,000 euros compared to the previous year) when:

  1. The sum of the amounts received from the second and remaining payers collectively exceed the amount of 1,500 euros per year .
  2. Compensatory pensions from the spouse or annuities for non-exempt alimony are received (unless these come from the parents by judicial decision)
  3. The payer of work income is not obliged to withhold (for example, pensions from abroad)
  4. Full income from work is received subject to a fixed withholding rate

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

NOTE: When the only work income consists of passive benefits (social security pensions, pension plans, group insurance, mutual insurance, corporate social security plans, insured pension plans and dependency insurance benefits), provided that the Determination of the applicable withholding rate would have been made at the taxpayer’s request by submitting form 146.

B) Movable capital (share dividends, interest on accounts…) and capital gains subject to withholding or deposit on account (for transfers of assets, shares and investment funds, certain prizes…) : In the case of have full returns on movable capital and capital gains subject to withholding or payment on account,  exceeding 1,600 euros annually

C) Real estate capital, returns without withholding of treasury bills and vvdas acquisition subsidies. of official protection: If the total exceeds 1,000 euros per year

D) All persons holding the minimum vital income as well as the members of the cohabitation unit.

E) All self-employed workers who have been registered in fiscal year 2023

Those who exclusively obtain full income from work, capital (movable and real estate – from leasing of real estate…), economic activities (businessmen, professionals…) and capital gains will not have to declare , whether or not they have been subject to to withholding, when the sum does not exceed 1,000 euros or those who have had property losses of less than 500 euros .

Even so, taxpayers who want to benefit from :

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

Do it yourself: RentaWeb 2023 (not available until April 3, 2024)

For more information, do not hesitate to contact us.