Taxpayers can now access their Renta 2023 fiscal data

The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, but from this Tuesday, for the first time, taxpayers will be able to access their tax data from the Tax Agency’s website and mobile app two weeks before it starts.

According to the published calendar, the Campaign will start just after Easter, on 3 April, and will run until 1 July 2024, one day longer than usual, as 30 June falls on a Sunday this year.

From 7 May to 1 July 2024, the Tax Agency will be able to prepare the taxpayer’s return by telephone, the appointment request will be available from 29 April to 28 June.

Between 3 June and 1 July 2024, the Tax Agency will be able to prepare tax returns for taxpayers in person at its offices, by requesting an appointment from 29 May to 28 June.

Among the new features to bear in mind for this tax year is that all self-employed workers will be obliged to file their income tax return next year, regardless of their income. The Government has also recently established the obligation to file the Personal Income Tax (IRPF) return electronically:

Provided that the tax administration ensures personalised attention to taxpayers who require assistance in completing the tax return by such means.

This clarification by the Treasury comes after a ruling by the Supreme Court earlier this year, which highlighted a regulatory inadequacy for the establishment of electronic means as the only channel for filing personal income tax returns.

Housing deductions

Also extended until 31 December 2024 are all measures aimed at reforms that help to achieve more sustainable energy consumption, whether in private homes or in blocks of flats. This aid will allow those who carry out these actions on their properties to deduct 20%, 40% or 60% of their income tax.

In addition, in terms of housing, it should be noted that landlords who reduce the rental price in new rental contracts in stressed areas that are firmed as of 1 January 2024 will have a 90% deduction in personal income tax on the net yield.

If you have any doubts about this subject, please do not hesitate to contact us, by telephone to Carles Monfort Codina or by e-mail to cmc@btsasociados.com, we will be delighted to help you.