The 2022 Income campaign starts tomorrow, Tuesday, April 11, article 17 of Law 35/2006 on Personal Income Tax. This is the case of the subsidy for people over 52 years of age, although the level of income obtained was found.
This is a benefit that today is offered by the State Public Employment Service, dependent on the Ministry of Labor and Social Economy, aimed at those people who have exhausted their benefit or unemployment benefit. In 2023, its important monthly increases to 480 euros per month, which corresponds to 80% of the IPREM that rose to 600 euros at the beginning of the year.
According to the text of the regulation mentioned above, the exception will be given when the benefit is received in a single payment, which is commonly known as “unemployment capitalization”, in which case, yes, you will be exempt from carrying out this annual procedure with the Tax Agency when the activity is maintained as a self-employed worker for at least five years.
The 52-year-old subsidy and the annual income statement
The State Tax Administration Agency presents great news for this year. All workers who, during the year 2022, received income above 22,000 euros, in the case of a single payer, will be obliged to present the annual income.
In the case of having two or more payers, and the income exceeds 15,000 euros per year, you will be equally obliged as long as from the second the income exceeds 1,500 euros per year. In this sense, it should be remembered that until last year the annual income limit was 14,000 euros per year. But, in this situation it can happen that a salaried worker during the fiscal year would have received income from work income and, later, request an unemployment subsidy.
In this specific case, if the total returns were greater than the current 15,000 euros and the income received by the SEPE is greater than 1,500 euros, then it will be necessary to present the Income statement corresponding to the 2022 financial year. in the event that this situation occurs in which a worker during the fiscal year has received income from work income and, later, requests an unemployment subsidy.
In this situation, if the total returns were higher than 15,000 euros and the SEPE income was higher than 1,500 euros, you would be forced to submit the Income statement.
When you do not have to present the 2022 Income Statement
In the event that only the unemployment subsidy had been collected and no more income had been received, you would not be required to submit it, since the sum of the 12 subsidy payments would result in 5,760 euros per year. This provision is established in article 96 of Law 35/2006, on Personal Income Tax. In any case, what you must present is the annual income statement. Once the twelve months have expired, the beneficiaries have 15 business days to submit the annual income statement to the SEPE.