The new campaign will be longer than normal and has several new features such as an increase in income exempt from declaring and new deductions
This year, the 2023 tax return campaign will start on April 3 and will last until June 25, offering a longer period than in previous years. Among the notable developments is the change in income thresholds, in accordance with the fiscal policies announced by the Ministry of Finance.
Key dates to prepare the declaration
From April 3 to July 1, 2024: online presentation of the 2023 Income and Asset declarations.
From May 7 to July 1, 2024: the Tax Agency will be able to prepare your 2023 Income Tax return by telephone.
From June 3 to July 1, 2024: the Tax Agency may prepare the 2023 Income Tax return in person at its offices.
For these last two options it is necessary to make an appointment. For calls you can order from April 29 and to attend in person from May 29.
For their part, this year taxpayers with incomes of less than 15.000 euros will be exempt from submitting personal income tax, in contrast to the previous 14.000 euros, and a reduction is allowed for work income in gross salaries of 15.000 to 21.000 euros.
In addition, those who have purchased a new electric vehicle will be able to deduct up to 15%, provided that they have delivered at least 25% of the purchase value, and the installation of charging points for electric vehicles in owned homes will also be encouraged, with a 15% deduction.
On the other hand, donations to NGOs allow deductions of up to 80%, while belonging to a political party offers a 20% deduction. Parents with children under 3 years of age may benefit from a deduction of 1.200 euros, and the maximum contributions to the individual pension plan remain at 1.500 euros.
The maximum income limits for workers of foreign employers in common territory are eliminated, as long as the work is not carried out for countries considered tax havens.
Income taxation follows a progressive scale, increasing collection as income increases. The percentages start from 19% and can reach up to 47% for incomes greater than 300.000 euros.
As every year, the draft income tax return and tax data can be obtained at the AEAT electronic headquarters during the campaign, using the electronic certificate or the Cl@ve PIN system.
