The moment of report to the Treasury arrived. But are all citizens obliged to do so? Not really. But this year there are sectors which, for the first time, are obliged to return part of their income to the Tax agency across the 2023 tax return, which begins after Easter. These are “all natural persons who, at any time during the tax period, were registered, as self-employed workers, in the Special regime for self-employed workers either Self employedor to the Special Social Security Scheme for Seaworkers.” In this case, these taxpayers will have to make the 2023 tax returnregardless of their income, as indicated in Decree-Law 13/2022 of July 26.

Workers who received full income from work in the same job paid by amount greater than 22,000 euros per year must submit the procedure. On the other hand, workers who received the full income from their work up to 2023 are also required to submit the declaration. greater than 14,000 euros if they come from more than one payer and the amounts of the second payer and the other payers – in order of amount – exceed the figure of 1,500 euros per year.

Likewise, they are obliged retirees with several pensions whose deductions have not been made in accordance with those determined by the Tax Agency at the request of the taxpayer, unless the latter come from the parents by judicial decision, specifies Newtral. Finally, when they perceive complete work returns subject to a fixed withholding rate.

Taxpayers who receive dividends from stocks, deposits and fixed income securities, in addition to capital gains (investment funds, prizes and games), must also submit the procedure, provided that they have been retained or deposited into an account, they may otherwise be exempt, never exceed 1,600 euros per year. Of course, those resulting from capital gains from transfers of shares and participations in establishments are excluded.

Citizens are obliged to receive imputed real estate income, the full return on Treasury bonds, subsidies for the acquisition of officially protected housing or at an appraised price and other capital gains coming from public aid within the common limit of 1,000 euros per year. If they exceed this amount, individually or jointly, they must be declared. Finally, all people with a minimum living income. That is to say all members of the coexistence unit.

By wbu4c

Leave a Reply

Your email address will not be published. Required fields are marked *