In just over a month, the Tax Agency will begin the campaign for the Income and Assets Declaration for the 2022 financial year, which has important news for this year. As of April 11, those who obtain a minimum income will have the obligation to present it and, in this group, the beneficiaries of a permanent disability pension are also included, some although they will be exempt, as explained by the Ministry of Finance Function Public, led by María Jesús Montero.
The Government of Spain has set April 11 as the start date of the Income Statement, but it can only be fulfilled online. To do it by phone, you will have to wait until May 5 – until June 30 – and it is necessary to make an appointment. Those who prefer to present the draft in person at the offices of the Tax Agency, must do so between June 1 and 30, coinciding with the ordinary period of the campaign.
Among the changes that the Income Statement introduces this year, it stands out that taxpayers who receive work income from more than one payer will not be obliged to make it, as long as the sum of said income does not exceed 15,000 euros. This limit increased in 2023 since, in 2022, it was 14,000 euros.
Which pensioners do not have to present the Income 2022
In Spain, contributory pensions for retirement, disability, accident, illness or widowhood are considered income from work, therefore, for tax purposes, they are treated the same as wages earned by others and unemployment benefits. Thus, article 7 of the Personal Income Tax Law (IRPF) establishes who are the pensioners who do not have to file the Income Statement in 2023:
Beneficiaries of contributive permanent disability pensions in absolute degrees and severe disability, whether recognized by Social Security or mutual insurance companies: the tax-exempt limit is the maximum amount of the pensions. They will begin to receive retirement benefits when they reach 65 years of age. for all types of work Pensions derived from medals and decorations awarded for acts of terrorism. Pensions in favor of people with injuries or mutilations as a result of the Civil War.
Pensioners who do have to make the Declaration
Social Security is considered the payer in the case of contributory pensions. Article 96 of Law 35/2006, of November 28, determines that pensioners whose benefits exceed 22,000 euros are required to submit form 145.
Likewise, those who will acquire full income from movable capital and capital gains subject to withholding or payment on account, with the joint limit of 1,600 euros per year, are not exempt from making the Income. In turn, pensions from abroad appear as a second payer, so if they are greater than 1,500 euros, they must make the declaration.
These are joined by pensioners who have received the Minimum Vital Income or are part of a family unit where it has been received. And those who obtained amounts of less than 15,000 euros per year, but have rental income, for example, from real estate, that exceeds 1,000 euros.
