From April 3 to July 1, 2024, taxpayers in Spain have the opportunity to submit their Personal Income Tax (IRPF) declaration for the last fiscal year, corresponding to 2023. This essential procedure let citizens inform the Tax Agency about their income and expenses for the corresponding period. The correct presentation of the income tax return will determine whether the taxpayer must make an additional payment to the treasury, which can be paid in full or paid in installments, or if, on the contrary, they are entitled to a refund, which is currently already available. He is paying some taxpayers in these first days of the Income campaign.
And since there is always a first time for everything and the Income Tax return was not going to be, in this case, an exception, many young people do the math to find out if they are obliged to carry out this procedure. If you have to file the Income Tax for the first time, you should know that you can download the tax data and get the draft online. Afterwards, you can confirm the document online. However, if doubts arise during the process, the Treasury has telephone and in-person appointments to help citizens with their declarations.
Thus, to present your income for the first time you must know that there are three systems that can be used to deliver our personal income tax return to the Tax Agency. The first is through its electronic office using the Renta WEB program, which will guide the user step by step to submit the declaration.
It is also possible to use the AEAT telephone service or even request an appointment to make the declaration with an Agency technician by appointment, although this service is intended for people who meet certain requirements.
To use this tool and all its functions it is necessary to have the electronic certificate, the electronic DNI or to be registered in the Cl@ve system. In Renta WEB you can request, before submitting it, the draft of the Income Tax return. It is advisable to review it to check that the tax data is correct and to check that the Tax Agency has not forgotten to add anything.
Who is exempt from submitting the 2023 Income Tax?
Likewise, checking the draft can help you decide whether or not to file the return. That is, in the event that you do not have the obligation to declare personal income tax but it will be returned if you present it, it is always advisable to do the declaration.
Those who earn 22,000 euros per year or less with a single employer, those who have several payers but have earned 14,000 euros or less, those who receive less than 1,600 euros in capital and capital gains or 1.00 0 are exempt from filing the declaration. euros in real estate income, returns on treasury bills and subsidies for the acquisition of VPOs.
What documents do I need to make the rent?
Although the draft usually includes all the necessary data, it is important to collect several documents to verify that the information is correct or to present them in the event of having to justify some type of deduction before the AEAT.
The documents that are usually needed to submit the declaration are the DNI and IBAN of the bank account in which you appear as the owner, the draft of the declaration (obtained through the internet, by telephone…), the performance certificate . of work (requested from the company in the case of working as an employee), certificates on capital returns if you have rented properties, for example; and the cadastral reference of your house, if it is owned. In the case of renting, proof of payment and the ID of the owner of the apartment will be used and in the case of contributing with donations to associations or NGOs, proof of the payments made must be presented.
