Due to the proximity of the 2021-2022 Income Campaign, many taxpayers are already preparing to settle their annual appointment with the Treasury. A commitment that is mandatory for certain people who, even if the declaration is returned, will have to present their declaration if they do not want to break the law.
The Personal Income Tax Law what are the cases in which taxpayers must submit the Income Tax return in a mandatory manner.
-The most frequent case (and also the simplest) is that of people who receive more than 22,000 euros solely as full income from work, either in joint or individual taxation. All taxpayers who exceed that income limit in which salaries, pensions and other benefits enter… will have to present the declaration.
– Taxpayers who in 2021 only had full income from movable capital and capital gains subject to withholding or payment on account above 1,600 euros per year, either in joint or individual taxation, must also submit the Income Statement.
-Furthermore, it will also be mandatory to file the Income Tax return when the taxpayer receives only imputed real estate income, full income from movable capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected or appraised price housing and Other capital gains derived from public aid for an amount greater than 1,000 euros per year.
-As a general rule, those taxpayers who receive full returns from several payers are also obliged to declare, provided that they are above 14,000 euros per year and when the second payer at least pays more than 1,500 euros per year.
-They will also be obliged to declare all taxpayers who receive more than 14,000 euros per year in compensatory pensions or annuities for food other than those included in article 7 of the Personal Income Tax Law, as well as in the case of earned income. of a payer not obliged to withhold or when they are made with a fixed withholding rate.
-This list of people required to file the Income Tax return also includes taxpayers who are entitled to deduction for international double taxation or who have made contributions to protected assets of people with disabilities, pension plans during the 2021 financial year. , insured pension plans or social welfare mutual funds, corporate social welfare plans and dependency insurance that reduce the tax base.
Cases above the Personal Income Tax Law
All these cases are regulated in the regulations developed by the Income Tax Law, but on some occasions it may happen that the obligation to present the income tax return is given as a result of another rule that is above the general rule.
This is the case of those who, since the implementation of this aid in mid-2020, are obliged to present the Income Tax return, since the law that regulates this benefit contemplates it.
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