Monday. 04.03.2024

The year 2022 started a few days ago, but the Spanish Tax Agency (Agencia Tributaria) has already announced the key dates of the campaign to present the declaration of Personal Income Tax (IRPF) and Wealth Tax (Impuesto sobre el Patrimonio). ) corresponding to fiscal year 2021.

According to the calendar published on the website of the tax authority, this year the income campaign will run between 6 April and 30 June.

Like last year, the campaign will once again be marked by the coronavirus pandemic. For this reason, the Spanish authorities will allow taxpayers to present their tax returns in three different ways: by phone, in person and through the Tax Agency website.

In addition, this year some changes will enter into force, such as the increase in personal income tax for those who earn more than 300,000 euros per year and for people whose assets exceed 10 million euros

You can access the website of the Spanish tax agency by clicking HERE

When does it start

According to the official calendar, in 2022 the personal income tax campaign corresponding to the 2021 fiscal year starts on 6 April. From that day on, taxpayers can start filing their personal income tax and wealth tax returns through the Internet.

The period for filing tax returns by phone will begin on 5 May. Finally, as of 1 June, taxpayers who need it will be able to file their returns at the authorized offices set up for this purpose.

The campaign ends on 30 June, which is the last official day to file the declaration. However, the campaign will end a few days earlier for those who have to pay as a result of their declaration and who wish to make the payment through their bank: they must have filed the declaration before 27 June.

The changes

The main changes in personal income tax this year are the increase of 2 percentage points in the tax on employment income (up to 47%) when it exceeds 300,000 euros and 3 percentage points for capital income of more than 200,000 euros, up to 26%.

With these changes, the government expects to collect an additional 491.4 million euros (144 million in 2021 and 346 million in 2022), according to estimates by the Ministry of Finance.

IRPF: The key dates of the income tax campaign in Spain in 2022