These are the developments that you should take into account

the Rent campaign 2024 begins this Wednesday April 2 With data display online and a series of developments with regard to previous versions. The most prominent of them is the possibility Pay through bizumThe mobile phone application for instant payments.

According to the evaluation Tax AgencyThe deadline for submitting an advertisement IRPF It begins on Wednesday, whether it was done online, through Web income program Or with the Agency application via mobile phone.

Likewise, it is permissible for taxpayers who prefer or need to help them present Phone statementWith the program we call, as of May 6, or The face -to the interface In the tax agency offices, as of June 2, in both cases With a previous date.

For all roads, The campaign ends on June 30With the exception of phrases with a result that must be included in the will of their homeland, they must be It was presented on June 25.

Who is forced to announce

In this income campaign, they will be obligated to provide taxpayers with work revenues More than 22,000 euros From motivated or 15.876 euros (The minimum wage for 2024) with more than one motivation.

In addition, they will also have to provide their liquidation The perception of the vital minimum income (IMV) and those who were high at work in Reta, among other assumptions.

finally, They will not have To present to those who have The use of charged unemployment In 2024, after the government decided to postpone it until next year, this commitment entered.

Pizom

Among the developments of this campaign is the possibility of paying the result of the advertisement, If this is to enterThrough the Bizum application, a choice, according to the Agency General Manager, Solidad Fernandez, plans to “facilitate matters on the taxpayer.”

Return to mutual

Another is related to the great developments Retired people contributed to ancient professional exchanges They can now order suspended returns at one time and at once through the opposite form.

After the establishment of the Supreme Court, which the previous interlocutors won more, the Tax Agency returned in 2023 in the first year not described and enables a model for the rest of the request, then Hanging all requests With the intention of paying installments until 2028.

HACIENDA changed the standards again and announced last Thursday that The amount will be paid completely Because of this exercise for 2025, after the claims made by associations, unions and members of the government.

Low income reduction

For this liquidation, work revenue reduces to Income is less than 19,747.5 eurosWhich reaches 7,302 euros for those who receive the minimum income of 2024 or less (14,852 euros) and is gradually reduced.

Correct a statement that has already been sent

In addition, they join Two additional boxes To correct self -assessments, that is, correction of a statement was already submitted in the event of discovering any error or omission – the last campaign, the tax agency sent messages to taxpayers who believe they were wrong to modify the draft.

One system to correct self -evaluation

The tax agency provides the possibility of creating Unique system To correct self -assessments. This new number will be replaced, in those taxes in which the current double system is established to request self -evaluation and supplementary correction.

In this way, by providing the Correct self -evaluation, taxpayers may correct, complete or amend the previously submitted assessment, regardless of the result of itself, without the need to wait, in the event of a request to correct, administrative accuracy.

Discounts to buy housing

Also, in this campaign Discounts By investing in buying usual housing If obtained before 2013For energy efficiency in buildings or to buy electric cars.

Help is preserved for the elderly

The personal assistance of the campaign was determined in phone assistance, Through the plan we call it In the face -to assist to prepare the data contained in the offices of the State Tax Management Agency and the offices enabled by independent societies, cities with autonomy and local entities.

Likewise, within the framework of the protocol that the Government Agency for Tax Management, the Elderly and Retired Platforms (PMP), A special plan for preparation and presentation Income data for people over 65 years of age and who have their financial habitat in small municipalities.

Help by Dana

On the other hand, many measures were approved to avoid imposing taxes on the aid received by those affected by the devastating effects of Dana on October 29. Aid is exempted for material damageIncluding compensation for the Insurance Compensation Union, which is considered an assistance to IRPF.

However, if the amount of aid, including compensation of the consortium, is it Less than the acquisition value From the damaged sacrifice element, there will be a Loss of inheritance In personal income tax.

On the contrary, if the amount of aid and compensation between the union is Higher than the acquisition valueThere will be a history gain, but it is excluded from the concession if the gain is less than the amount of aid and compensation for the consortium.

On the other hand, aid to repair the physical damage caused by Dana, taking into account the assistance for the IRPF purpose. Grandicity of genetics only If the cost of reform exceeds. In correspondence, the repair costs will not be considered, even the amount of aid in addition to compensation, discount expenses.

In addition, personal damage devices are exempted as much, without paying taxes AIDS, which is seen with temporary or final evacuation From the usual housing or affected commercial buildings.

It is also exempt in the personal income tax The amount paid is unusual By employers to cover personal and material damage to housing, equipment and vehicles for their employees and families. But the excess is one of the amounts that workers who exceed the amount of the accredited damage are combined in the tax base.

Los autonomy In stereotypes with economic activity in their affected areas a 25 % reduction From the return of the clear stereotype in IRPF, additional to the year 5 % is determined by 2024, and 25 % of the classes in the simplified value -added tax system. In addition, they are allowed to abandonally to apply the stereotype system in the IRPF 2024 advertisement, and to pay a simple direct estimate, without being necessary to comply with the specific official obligations.