With the arrival of the new year 2024, the Tax Agency updates the personal income tax withholding table. In this way, it defines the percentage of income that each worker obtains in the new fiscal year.
Income from work and its withholdings, depending on each personal situation, are presented to the Treasury with form 144. However, in the annual Income campaign, with form 100, each person also certifies the rest of the income to the Treasury. for other sections such as investments, sale of real estate, inheritance or other economic activities.
These income tax sections correspond to the 2024 financial year, pending confirmation in the next General State Budgets. The State tax and the regional estimate are detailed, which may vary in some regions.
The 2023 Income and Wealth Campaign will start on April 3 with the presentation of returns online, according to the Tax Agency's taxpayer calendar collected by Europa Press.
The Tax Agency thus advances the start of the Income Campaign, which last year started on April 11, eight days later compared to what was established for this year.
According to the calendar published and collected by Europa Press, the Campaign will start just after Easter, on April 3, and will extend until July 1, 2024, one day longer than is usually usual, since June falls this year on a Sunday.
From May 7 to July 1, 2024, the Tax Agency may prepare the taxpayer's declaration by telephone. This appointment request will be available from April 29 to June 28.
It will be between June 3 and July 1, 2024 when the Tax Agency will be able to prepare taxpayers' declarations in person at its offices with an appointment request from May 29 to June 28.
Among the novelties to take into account for this campaign, it is worth highlighting that all self-employed workers will be required to file the Income Tax Declaration, regardless of their income.
Also recently, the Government has established the obligation to present the Personal Income Tax (IRPF) declaration through electronic means, "as long as the Tax Administration ensures personalized attention to taxpayers who require assistance to complete it." by such means."
This clarification from the Treasury comes after a ruling by the Supreme Court, which revealed a "regulatory insufficiency" for the establishment of electronic means as the only channel for submitting the personal income tax return.
