The start of the Income Tax Campaign 2023

The 2023 Income and Wealth Tax Campaign will start on 3 April with the filing of returns online, in accordance with the Tax Agency’s taxpayer calendar.

The Tax Agency is thus bringing forward the start of the Income Tax Campaign, which last year began on 11 April, eight days later than this year.

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 appointment from 29 May to 28 June.

News

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 by electronic means, “provided that the Tax Administration ensures personalised attention to taxpayers who require assistance to complete the return by such means”.

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

Housing deductions

It also extends until 31 December 2024 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 personal income tax.

In addition, in terms of housing, it should be noted that landlords who reduce the price of rent in new rental contracts in stressed areas signed from 1 January 2024 will have a 90% deduction in the IRPF on the net yield.

If you have any doubts regarding this issue, 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.