As its name indicates, the Income Statement is the act by which a taxpayer accredits the income received throughout the year and thus settles his commitment to the Treasury regarding Personal Income Tax (IRPF). .
Of course, not all taxpayers who declare income are required to submit said declaration. They are, however, a series of exceptions that refer to people who had lower amounts of income in the year object of the declaration and that, in the event that they do not include a declaration, would not have a significant impact.
Thus, to take into account this obligation or not to present the declaration, it is key to pay attention to wages and salaries, in addition to other benefits such as unemployment and pensions. These incomes are considered full earnings from work and their amount is what determines whether a taxpayer has to make the Income or not.
For the 2021-2022 Income Campaign, Order HFP/207/2022 is in charge of establishing these income limits. Or what is the same, up to what amounts collected by the workers is it not mandatory to present the Income:
-The amount that is stipulated in general is 22,000 euros per year provided that the taxpayer’s income comes exclusively from full income from work and is from a single payer. All workers who, with their full-time salary, earn less than that amount and do not receive more income will not have to file the declaration if they do not wish to do so.
-The limit of 22,000 euros also applies to workers who had two or more payers, but provided that from the second they received less than 1,500 euros per year. In this case, there could be, for example, a taxpayer who worked for a month and then changed jobs.
-If, on the other hand, the worker has had two or more payers throughout the year and from the second has received more than 1,500 euros per year, the salary and wages limit is reduced to 14,000 euros per year.
-The limit of 14,000 euros also applies to those situations in which, coming from the taxpayer’s income exclusively from work, they are subject to fixed withholding rates, when the payer is not obliged to withhold and when compensatory pensions of the spouse or annuities are charged. by foods different from those perceived by the parents.
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