The next income statement comes with scare for taxpayers who They charge between 22,000 and 35,200 euros a year, due to retention in IRPF withholdings Applied since 2023. With the measure approved by the Government, it makes workers who have received more money in their payrolls now must compensate for paying a greater amount in the income statement.
The amounts that must pay to the Tax Agency will be between 400 and 900 eurosaccording to tax experts to ELECONOMISTin the IRPF campaign that begins on April 2. Even so, the medium explains that the exact amount to be returned will depend on the family and personal situation, as well as the number of children or if the spouse receives income.
The reason is that the lower the retention applied by the company on the payroll, the greater the adjustment to apply in the rent and therefore, the return, that is, to pay, it will be greater. This is so, since in December 2022, the Government modified the IRPF regulations so that, from 2023, A reduction in retentions to salaries of up to 35,200 euros will be applied. As a result, workers with salaries from 22,000 euros, who are obliged to present the statement, have had a lower retention since the beginning, which has made it see how their payroll was greater, referring to the perceived monthly fluid.
Pay more in the income statement
The reason is simple, the lower the retention practiced by the company on the salary, the greater the adjustment that the taxpayer has to make in the income statement to pay the Treasury to stop entering during the year.
When presenting the income statement, the Tax Agency will calculate how much IRPF it should have really paid the taxpayer based on its annual salary and personal circumstances. In the event that the company retained less than it would correspond, this must pay the difference to the Treasury.
Now, we must explain that the effect of this measure is not uniform and will depend on two factors:
- The lower the salary and the greater the family burdensminor will have been the retention of the IRPF during the year, but the greater the amount that the taxpayer must pay in the statement.
- The more the salary approaches at 35,200 euros and minors are family chargesgreater will have been retention during the year, so the impact on the statement will be less or even null.
In any of the cases, they explain that this adjustment does not mean that it is paid more imposed than before, but that what has been paid during the fiscal year must now be paid in the income campaign. Now, although it is not paid anymore, those taxpayers who did not take it into account and are now obliged to submit the statement will take a good scare, since they must pay what they did not pay during the fiscal year.
To avoid this situation in future statements, citizens should know that there is the possibility of asking their company to be applied a greater retaining on the payroll, which will allow them to better distribute the payment of the IPF throughout the year and reduce the Impact on the income statement.
The minimum interprofessional salary will pay
The minimum interprofessional salary will tax in the IRPF for the first time after the increase of 2025, but as they point out from the department of the First Vice President and Minister of Finance, María Jesús Montero, clarify that the majority of the workers who receive the SMI will continue to be exempt to pay the tax. That is, more than half of the workers currently charge the SMI will not notice any change.
This is because the limit that forces the income statement varies according to the taxpayer’s family situation. In other words, those who have people in charge will have a higher threshold before being obliged to pay. Thus, more than half of the workers who currently charge the SMI will not notice changes in their IRPF. To understand it better, from the Ministry of Finance they put the examples to understand it:
- Worker with a couple and son of a three -year -old: will not suffer from IRPF.
- Worker with a couple and the eldest of three years: it will have a retention of 99 euros per year.
- Single worker and without children: it will be the most affected group, with a retention of around 300 euros per year.