We are a few weeks away from the beginning of one of the times that for many is one of the most feared: the appointment with the income statement (or model 100) within the 2022 Income campaign. For almost three months all taxpayers who comply with the requirements of the Tax Agency they will have to submit this income statement to pay personal income tax.
Before the campaign as such begins, on March 15, the Treasury will open the possibility of consulting the fiscal data for the year 2022. These are of vital importance to be able to subsequently complete the 100 model, since this will be where all the income of which the Tax Agency has proof is grouped (payroll, self-employed invoices, shares, rents…).
How to request the DIGITAL CERTIFICATE of an INDIVIDUAL from the FNMT
Who is required to submit the 2022 Income Statement
One of the big questions that a taxpayer can ask is: am I required to file this income statement? The answer lies in the economic situation of each person, the amount of money that has been deposited and even the number of payers. That is why the requirements to be obliged to do so are the following:
- Persons employed by others with a single payer who have income greater than 22,000 euros per year.
- Employees with two payers (for example, two different companies) with income of more than 14,000 euros per year.
- All people who have obtained the Minimum Vital Income.
- Taxpayers who have received more than 1,000 euros gross per year from real estate income, yields when buying Treasury Bills or other equity gains.
- All the self-employed who have earned more than 1,000 euros or more per year (practically 100% of taxpayers are self-employed).
Likewise, any person who is not obliged and is curious to know if they will be able to return or pay will be able to request the draft. The fact of entering the Web Income application and completing the tax data, does not make it mandatory to present it making it possible to make the decision depending on whether to pay or return.
When does the 2022 Income campaign start?
In order to comply with this procedure, you can use a tax advisor or do it on your own from home. The entire process is carried out through the Electronic Office of the Tax Agency, previously requesting the reference with data from the 2021 income statement, but it can also be accessed with a digital certificate or Cl@ve. Although also on very specific dates it will be possible to request help from the Treasury through phone appointments or in person. That is why the schedule is as follows:
- From April 11 to June 30: The period for making telematic presentations opens through the Tax Agency website.
- From May 5 to June 30: Possibility of making the model 100 by phone, provided that an appointment is made between May 3 and June 29.
- From June 1 to June 30: Preparation of the 100 model in person at one of the provincial delegations, by appointment from May 25 to June 29.
As can be seen, the margins that exist are very wide and it is important to take them into account to avoid possible sanctions. Another important date will be December 31, 2023 which is the maximum date that the Treasury has to be able to make returns in those declarations that have generated this result and if not, the return must be made with interest.