With the beginning of the Income Campaign, the annual appointment that the Treasury has with millions of taxpayers throughout the Spanish territory has begun. It is on these dates that a recurring question often arises: am I required to file the declaration?
To answer this question, it is best to go to what the official organizations and the written regulations say about it. With regard to Personal Income Tax, the reference text makes it clear which persons have to declare and which do not.
At this point, a figure becomes especially important, that of 22,000 euros per year. This amount is the income limit that determines the obligation to declare: for this computation, the full income from work is taken into account, which includes wages and salaries, unemployment benefits, pensions…
Thus, people who exclusively obtain full earnings from work that come from a single payer and that do not reach 22,000 euros are not required to submit the Income statement, while taxpayers who, being in the same situation, do reach those 22,000 euros will be required to submit the statement.
In addition, as indicated by the one that regulates the operation of the 2021/2022 Income Campaign, this ceiling of 22,000 euros works in the same way for workers who receive full income from the work of two or more payers, provided that as of the Second, it does not reach 1,500 euros per year: these workers would not be obliged to declare if they do not reach the ceiling of 22,000 euros, but otherwise they would have to present the declaration compulsorily.
The one of the 14,000 euros, the other great ceiling of the Income
In parallel, there is another figure to keep in mind, the 14,000 euros per year that serve as a limit or ceiling to determine whether or not the taxpayer is obligatory when presenting the Income statement. According to the criteria of the Treasury, these are the possible cases:
-Workers who, with two or more payers, receive more than 1,500 euros per year from the second payer.
-Taxpayers who receive compensatory pensions from the spouse or annuities for food different from those received from the parents by virtue of a court ruling.
-The workers whose payer of their work income is not obliged to withhold.
-Taxpayers who receive full income from work subject to a fixed rate of withholding.
In all these cases, the taxpayer will have to consult their annual income: if they exceed those 14,000 euros they will have to present the Income on a mandatory basis, while if they do not reach these amounts they will be able to choose whether to present it or not.
Other limits on Income 2021-2022
Apart from these two amounts, taxpayers must attend to two specific cases in which different amounts are marked when determining the obligation to declare:
-People who exclusively receive full income from movable capital and capital gains subject to withholding or payment on account will have to declare if these amounts reach 1,600 euros per year.
-Taxpayers who exclusively receive imputed real estate income as well as full income from movable capital not subject to withholding derived from Treasury Bills, subsidies for the acquisition of officially protected or appraised price housing and other capital gains derived from public aid will have to declare mandatory if they reach 1,000 euros per year.
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