Finance advances the date to make the income statement: when there is submitting it in 2025

Finance advances the date to make the income statement: when there is submitting it in 2025

The Tax Agency has already published the calendar of the Income Campaign 2025 And this brings news, since the dates are changed and advanced with respect to the last year. As every year, taxpayers wonder about the deadlines to present the income statement.

The dates of the calendar are not the only novelties, the tax obligations also change, so the taxpayers who until now were exempt, could now be obliged to present the draft. Thus, those who are obliged to submit the statement can download the draft a few days before and Check if the State goes out to return, so they will have to enter money or, on the contrary, it will be paid.

The Tax Agency confirms the dates to present the income

The Tax Agency has published on its website the deadlines to present the draft of the income statement or best known in the Treasury as the 100 model. The dates are the following:

  • April 2: The rental campaign begins and can be presented only online through web rent or mobile app. Remember that, a few weeks before, the Tax Agency enables taxpayers for the option to review and download their fiscal data.
  • May 6: The deadline for submitting by the phone declaration 2024-2025 is opened, for which it will be necessary to make an appointment between April 29 and June 27.
  • June 2: Start to be able to submit the declaration in person at the offices of the Tax Agency. Remember that it is necessary to make an appointment between May 29 and June 27.

To make an appointment and be attended by telephone or in the offices of the State Tax Administration Agency (AEAT) it will be necessary to call the following telephone numbers:

  • For the telephone statement: Calling the numbers 91 535 73 26/01 12 12 24 or 91 553 00 71 /901 22 33 44.
  • For the face -to -face statement: Calling the numbers 91 535 73 26/01 12 12 24 or 91 553 00 71 /901 22 33 44.

News in the income statement

In the income campaign, The declaration must submit those taxpayers whose work income exceeds 22,000 euros If they come from a single payer, or 15,876 euros if they come from two or more payersfigure that corresponds to the current interprofessional minimum salary. This obligation also extends to those who have been registered as self -employed or have received unemployment benefits, among other specific cases.

For the unemployed who are beneficiaries of benefits, as well as the minimum vital income, it will be mandatory to make the income statementeven if the established minimum threshold is not reached. Royal Decree-Law 2/2024 establishes that, if the declaration is not submitted, the right to continue receiving said benefit will continue to continue.

On the other hand, as a novelty for this 2025 year, taxpayers will be able to pay the income statement through a bizum or using a bank card, thus facilitating that taxpayers can deal with their tax obligations.

Who is exempt from presenting the recent in 2025

Like last year, there will be a group of workers who will be exempt from presenting the rent in 2025, being the following:

  • People who receive exclusively full yields of the work of a single payer for less than 22,000 euros per year.
  • People who receive only work returns than 15,000 euros per year and receive compensatory pensions or annualities for spouse food.
  • Taxpayers whose work yields do not exceed 15,000 euros per year and are subject to a fixed retention type.
  • People who receive work returns less than 15,000 euros per year of a payer who is not obliged to apply withholding.
  • People who obtain only capital yield yields and patrimonial earnings with retention or income on account for an amount of less than 1,600 euros per year.
  • Those who receive only accused real estate income, capital yields exempt from retention from Treasury letters, subsidies for the acquisition of protected or priced housing, and other public aid, provided that the total amount does not exceed 1,000 euros per year .
  • People who obtain returns from the work of more than one payer, as long as the second and successive payers receive less than 1,500 euros a year and the total income does not exceed 15,000 euros per year.
  • People who perceive exclusively returns from more than one payer as long as from the second receive less than 2,500 euros per year and for a total of 15,000 euros per year.

This last point, the rise from 1,500 to 2,500 euros of a second payer is one of the novelties introduced by the Treasury for this fiscal year.

Sanctions and fines

Taxpayers forced to submit the income statement that do not be exposed to fines and sanctions by the Tax Agency. In addition, it should be noted that, according to the current law, the Tax Agency is up to four years to review the income and in the case of detecting errors or any irregularity may send a requirement to initiate a sanctioning procedure. In this sense, mutuals can be the following:

If the not presented statement comes to return AOA zero:

  • If the taxpayer is the one who reports the error, the Treasury enters the corresponding amount but applies a fine of 100 euros.
  • If it is the Treasury who detects the omission, the amount will also enter, but the fine will be 200 euros.

When the income statement goes out to pay:

When it is the taxpayer who informs, a surcharge will be applied on the amount to be paid according to the delay:

  • Up to 3 months: 5 % (without interest or sanction).
  • Between 3 and 6 months: 10 % (without interest or sanction).
  • Between 6 and 12 months: 15 % (without interest or sanction).
  • More than 12 months: 20 % (without sanction, but with interest interest).

In the event that it is the Treasury that detects the omission, it will notify the taxpayer, who must submit the declaration and the fine will be between the 50 % to 150 % of the amount to be paid, depending on the seriousness of the case.

If a payment is made soon (within 5 business days from the notification), a reduction of the 25 %.

In the case of unemployed and as a novelty, the beneficiaries of an unemployment subsidy will also be obliged to present the income. In the case of not doing so, they will face the following sanctions:

  • 1st infraction: Loss of 3 months of benefits
  • 2nd infraction: Loss of 6 months of benefits
  • 3rd infraction: Extinction of benefits