IRPF: When does the Income Tax return campaign start in Spain in 2022?

There is less to go until April, the month in which the Spanish government has decided to start the 2021-2022 Income Tax (IRPF) return campaign.

According to the calendar drawn up by the Ministry of Finance, this year the campaign will begin on April 6. On that date, taxpayers will be able to file their Income Tax and Wealth Tax returns online or through the drafts (borrador, in Spanish) produced by the Spanish Tax Agency (Agencia Tributaria).

Almost a month later, on May 5, the mechanism enabled by the tax authorities for submitting the personal income tax return by phone will begin to operate.

Taxpayers who wish to file their personal income tax return in person at an office of the Spanish Tax Agency may do so from June 1.

As a general rule, the last day that Spanish taxpayers will be able to file the Income Tax return will be June 30.

However, this limit has an exception: those who as a result have to pay an amount of money to the treasury and want this amount to be charged directly to their bank accounts will have the deadline on June 27. In other words: for them the deadline expires 3 days earlier.

The main changes

This year, the income tax return campaign comes with some rule changes to keep in mind.

The main changes are the increase of 2 percentage points in the tax on employment income (up to 47%) when it exceeds 300,000 euros and 3 percentage points for tax on wealth income of more than 200,000 euros, up to 26%.

There are also changes in the deductions in individual private pension plans. The government has also introduced increases in deductions in relation to home renovations aimed at energy efficiency. Subsidies and public aid to those affected by the eruption of the La Palma volcano will be exempt from taxation.

Finally, taxpayers must take into account that as of this year they will have to report if they have cryptocurrencies and on the operations carried out with them.