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The corresponding income campaign with the financial year of 2024 is here. Since April 2, those workers who charge a salary exceeding 22,000 euros of a payer or 15,876 euros (the minimum wage of 2024) with more than one payer, they have the obligation to present it, either by telematics, by telephone or in person.
Next, we bring a preparation guide for the Income Declaration 2024which is what we are going to have to do in this 2025 in relation to last fiscal year. Aquí explicaremos conceptos, fechas clave y aclararemos algunas de las preguntas frecuentes de los contribuyentes para facilitar el trámite.
Key dates of the 2024-2025 rent campaign
- April 2: The deadline for presenting the draft online at the electronic headquarters of the Tax Agency begins.
- April 29: The appointment application deadline is opened to make the statement by phone.
- May 6: Start the deadline to present the draft telephone.
- May 29: The appointment application deadline begins to make the statement in person.
- June 2: First day to submit the statement in person.
- June 27: Last day to request an appointment to submit the statement both by telephone and face -to -face.
- June 30: Last day to present the 2023-2024 Income Declaration by any of the roads provided.
What is the draft and how to request it?
The draft is a non -binding document generated by the State Agency of the Tax Administration (AEAT) in which The personal and economic data of the taxpayer is exposed Until a specific date and, this year, the period of 2024 tells as its name indicates, it is a draft, that is, not the final statement.
There are two options to request the draft income: through the Tax Agency website. To access the draft It will be necessary to have the DNI on hand And, in case of not being able to access with the Cl@VE Pin system, a statement already presented to be able to get the reference number.
How to present the Rental Draft
In order to present the eraser online it is necessary to access through one of the allowed identification systems. One of them is Cl@VE, which allows the user to access the ‘online’ public administration services, such as the 2024-2025 income statement.
Who is exempt from making the income statement?
- Taxpayers with a single payer whose work yields do not exceed 22,000 euros per year.
- Workers with several payers If the total income does not exceed 15,876 euros per year, provided that the sum of the payments of the second and remaining do not exceed 2,500 euros.
- Permanent disability pension perceptors absolute or great disability.
- Pensioners with pensions derived from acts of terrorism.
- from social security or passive classes.
- Taxpayers with real estate yields and heritage earnings below 1,600 euros.
- Citizens with accused real estateTreasury letters or public aid less than 1,000 euros.
- People with heritage losses below 500 euros.
In addition, in 2025, thanks to the new fiscal modifications, some groups cease to be obliged to present it:
- Victims of the Spanish Civil War and of terrorism acts.
- People affected by HIVbeneficiaries of aid regulated by Royal Decree-Law 9/1993.
- Percetors of compensation For civil liability derived from personal damage.
- Winners of relevant literary, artistic or scientific awardslike the Princess of Asturias Awards.
- High -level athletes that receive training aid from the Higher Sports Council.
- Children beneficiaries of food annuities established by judicial decision.
Among the novelties of this campaign is the possibility of paying the result of the declaration, if this is to enter, Through the Bizum applicationan option that, as explained by the agency’s general director, Soledad Fernández, intends to «make things easier for the taxpayer.»
Another of the great novelties is related to the retirees who contributed to the old professional mutualities and that now they can request pending returns at once and in a single payment through the corresponding form.
In addition, two additional boxes are incorporated for rectifying self -assessments, that is, To correct a statement already presented if any error or omission is detected The last campaign, the Tax Agency sent letters to the taxpayers who believed they had been wrong to modify the draft.
The income tax of natural persons is the main tribute of the Spanish fiscal system, which is characterized by being direct and progressive and application throughout the national territory. It is direct because It applies to taxpayers’ incomeand progressive because it is a higher percentage of payment the more it is entered.
Do the deceased have to submit?
If the deceased charged a single pension and the date of death the gross amount of the collected pension exceeded 22,000 euros, there is the obligation to declare. The statement must be made the heirs of the deceased person.
In addition, it is advisable to have all the documentation regarding income, personal situation, debts, assets and aid, so that all the necessary information to be able to check the data that appears in the draft.
How to modify the fiscal domicile
The fiscal domicile is the place where the Tax Agency communicates with the taxpayer and where tax notifications are made. Es importante que el domicilio fiscal coincida con el domicilio habitual, ya que de lo contrario se pueden producir errores o sanciones.
To ratify or modify the fiscal domicile in person, it must be Request a previous appointment on the Tax Agency website or by phone. The office of the Tax Agency corresponding to the fiscal domicile must be used, with the ID or NIE and a document that proves the change of address, such as a rental contract, a property deed or a supply receipt.
The Tax Agency, in order to facilitate as much as possible the tax tasks to its citizens, has a tool to calculate if a statement will have a result to return ‘(that is, in favor of the taxpayer) or’ to enter ‘(the taxpayer would have to pay). It’s about Web rental simulator.
What happens if you do not present the statement?
If the Tax Agency detects that the income has not been submitted in the deadline and the result is to pay, it will apply a fine that ranges between 50% and 150% of the total. The final percentage applied will depend on the economic damage to the public treasury, the severity of the concealment and if you are a repeat offender.
25% reduction of the fine, provided that it pays within the voluntary period of five business days after notification.
How long does the Treasury take for payments?
If the income statement goes out to return, and the whole process is correct, The Treasury should not take more than a month to make the payment. However, the rule establishes that the Administration has six months from the term of the deadline for submitting the statements to carry out the returns.
After accessing the website of the Tax Agency, it is necessary to identify with CL@VE, reference number, electronic certificate or electronic DNI. Once we have accessed the servicesthe fiscal data contained to the Tax Agency will be shownwhere we can review, modify and download.
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