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What you should not forget to take advantage of all the discounts and pay less to the treasury


Last Tuesday, April 11, the personal income tax return filing period for fiscal year 2022 opened. It was the beginning of a campaign in which the IRS expects Enter 16,448 million, 5.6% more, in which censorship of cryptocurrencies and leases will be severe. Tax advisors remember that there is a tangle of regional deductions that it is essential to check in order not to lose them and they recommend Review tax data And look at the draft with a magnifying glass before submitting an income statement.

These are some of the 90 recommendations That the Register of Economists and Financial Advisers (REAF) has announced that it takes into account when submitting self-assessments of income and property so that you do not lose deductions and pay only the corresponding amount, no more.

Recommendations 90 REAF

-Discover Whether you are required to submit a return or not from the tax. This depends on what kind of income you have and how much. For example, if you receive income from work, you will be required to declare if you receive more than €22,000 in total from one payer, or more than €14,000 if the income comes from several payers, unless the sum of the income received does not exceed The second payer and the remainder, as arranged, 1,500 euros together.

-receiver minimum vital income And all members of the coexistence unit always They are required to submit an advertisement.

-In case deceased taxpayersthe heirs must take into account that they must include all income for which they have a pending appropriation, such as the portion of profits from fixed-term operations or assistance that has been appropriated, in a partial way, in 4 years.

-If you have a branch you can apply the minimum for it and get it Income between 1,800 and 8,000 euros And if you file a statement, you get an amount to return, and see what’s best for you overall: that the other party not file the statement – that you don’t get a withholding refund – that the minimum applies, or that the present – that you get the return – that you don’t apply .

-Remember to deduct as expenses the fees paid to unions and Vocational collegesin the event that membership is mandatory for the exercise of their profession.

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Supplementary ads

– If you received arrears in 2022 – income from a previous tax period for justifiable reasons that are not attributable to you – you must file Supplementary statement of the year in which those arrears were due for payment. Said declaration must be filed between the date these returns are received and the end of the 2022 income declaration period, without penalties or additional fees.

-If you have received a file rewards In 2022 and you want to reduce taxes by applying a 30% reduction to income generated in more than two years, keep in mind that you will not be able to apply it if In the previous five exercises that have already been applied This reduction is due to another yield of similar properties. However, if you prefer to apply the reduction in 2022 due to the amount of performance, and you want to cancel the reduction already applied in the previous year, you can submit supplemental self-evaluation Cancel the previous year’s reduction and apply it in 2022, and exercise your right to choose to apply the reduction in the year you wish.

retirement plans

-saving a Pension plan In the form of a capital, you can enjoy a 40% reduction on benefits corresponding to insurance premiums paid before 2007. If you have received benefits from different pension plans in different years, the reduction may apply to all amounts received in the year of retirement and in the following two years ( A reduction is obtained for each plan in the form of capital).

– For the purposes of compensating for the outstanding increase in contributions social security systemsUntil last year, a proportional standard had to be applied, distinguishing between contributions made to individual plans and those made to employment plans. From 2022, this form of compensation disappears, so that excesses from previous years, regardless of their source – contribution or commercial contribution – can be reduced to an increased maximum amount – 10,000 €, taking into account the sum of the amounts of 1,500 € and 8,500 €.

– If you are a co-owner of one Bank account with another person and do not generate the income that feeds into the balance of that account, and no income is counted from the transferred capital, regardless of whether the administration in the tax statements attributes half of the income to each holder.

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Real estate capital returns

-If there is any amount remaining in previous years to be deducted from repair, preservation and financing expenses, and four years have not passed, you can use it to deduct it from the real estate capital returns in this income.

– For the purposes of determining the amortization expenses of a leased property, which is 3% of the highest value Purchase cost Paid or cadastral value of the building, if the property was acquired by inheritance or donation, keep in mind that according to the standards of the Supreme Court, the “purchase cost paid” is the value declared in the inheritance and gift tax i.e. the sequestered in the inheritance or gift deed.

– If you are a businessman or a professional who determines net income by direct estimate and can fulfill your accounting obligations by keeping tax records only, you can choose the cash basis by checking a box in the declaration. In this case, the standard will bind you for 3 years.

-If you have Transfer of some assets in 2022 And it has been agreed that the final payment is due one year after the sale. Evaluate the option to take advantage of the special rule for installment operations. In this way, you can declare the earned income when collection is due, by which you will be able to defer taxes and may be taxed at a lower marginal rate.

– If you have received any assistance, such as a PIVE or Movea plan for the acquisition of a car, or any assistance given to the community of your neighbors, for example, to change the elevator, do not forget that you are taxed as capital gains on a general basis.

If I sell you in 2022 usual housing, you know that capital gains may be forgiven if the amount obtained is reinvested in the purchase of a new habitual residence. If you haven’t bought a new one yet, but plan to, don’t forget about it You have two years to reinvest and that he must, in his statement this year, indicate his obligation to acquire a new home within the said period, in order to benefit from the exemption.

-If you havereferred company In 2022, consider that the transfer of the entire activity (stocks and fixed assets) generates a hereditary change to be incorporated into the savings base, according to the criteria of the Central Economic-Administrative Court, and evaluate whether the capital gain can be deferred to take advantage of the corporate restructuring system.

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– If the administration has paid Late payment benefits When making a return on undue income, remember that according to the latest interpretation of the Supreme Court, they are subject to, and are not exempt from, constituting capital gains that are taxable in general income. If you received these interests in 2021 and did not declare them, you do not have to file an addendum (legitimate trust doctrine). If you received this benefit in 2022, you must declare it now.

Virtual currencies

– If you sell or exchange Virtual currencies In 2022, you will have to pay taxes on capital gains or losses to be included in the savings base. Buying and selling commissions can be taken into account for the purposes of determining transfer and acquisition values. The commission paid in the sale constitutes a lower conversion value, and the commission paid in the purchase constitutes a greater acquisition value.

Remember that if you have Virtual currenciesmust be declared in the wealth tax at its market value as of December 31st.

Maternity deductions

-If the spouses are married under joint ownership, even if the donations made are 100% allocated by the beneficiaries to only one of the spouses, the 50% deduction will be applied to each.

– Until the current year to apply the discount Obstetrics You had to effectively carry out an activity on your own or for someone else’s account. This harmed women who were in ERTE with full suspension, inactive in a static state or received the benefit of stopping activity for a period of time. To remedy this situation, the affected woman may deduct in this declaration what corresponds to the tax periods 2020, 2021 and 2022.

– If you are a mother and, despite being in the above positions in 2020 or 2021, have applied the maternity deduction in the corresponding permit for those years, You won’t have to make any modificationsYou cannot deduct in this statement the corresponding deduction for previous years.

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