Updates and information to remember when completing and filing your 2022 income tax return.
The Income Tax campaign 2022 has begun this month of April, specifically on April 11th. This year, the deadlines for completing and filing your income tax return are as follows:
- General: from April 11 to June 30, 2023, both included.
- In case of direct debit: from April 11 to June 27, 2023, both included, unless you choose to direct debit only the 2nd payment (June 30, 2023).
Regarding changes or highlights from this year’s campaign:
Required to declare:
Taxpayers who have received income of more than €22,000 per year from a single payer or €14,000 from several payers when the sum between the second and the remaining payers is more than €1,500.
Social security systems:
Starting from January 1, 2021, different limits are modified in relation to social security systems:
- The set of reductions for contributions to individual private pension plans may not exceed €1,500 per year (last year it was €2,000).
- The joint limit can be increased by €8,500 more (previously €8,000) if the contributions come from business contributions.
- The reduction cannot exceed 30% of the sum of net income from work and economic activities.
Expansion of the maternity deduction application to certain groups corresponding to the years 2020, 2021 and 2022 (ERTE in total suspension, victims of gender violence, etc.) from January 1, 2023, the deduction of €1,200 to which working mothers (self-employed or employed) with children under 3 years of age are entitled it is also extended to unemployed mothers who are receiving a benefit (contributory or assistance).
The deadline of the 3 deductions for improvement works of the energy efficiency in dwellings, habitual or other property of the taxpayer (rented or expected rent), has been extended:
- 20% to reduce heating and cooling demand:
Construction works (between 10/6/2021 and 12/31/2023) that have reduced by at least 7% the sum of the indicators for heating and cooling demand.
- 40% to improve non-renewable primary energy consumption:
Those constructions work (between 10/6/2021 and 12/31/2023) that have reduced the indicator of primary non-renewable energy consumption by at least 30% or, alternatively, achieve an improvement in the energy rating of the home to obtain an energy class “A” or “B”, on the same rating scale.
- 60% for energy rehabilitation works:
Buildings in which the works can be carried out:
Construction works (between 10/6/2021 and 12/31/2024) in buildings of predominantly residential use where the taxpayer-owned home or homes are located (rented or not) that have reduced the non-renewable primary energy consumption indicator by at least 30% or, obtain an improvement in the energy rating of the building to achieve an energy class “A” or “B”, on the same rating scale.
It is important to remember, as always, that the tax data comes from information provided by third parties and serves as a basis for calculating the Income, allowing contrasting the differences that may exist between fiscal data and real data. For this reason, it is very important to review the content of the tax data and the draft to avoid possible settlement errors.
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