THE rent 2024 Start this Wednesday April 2nd With the presentation of declarations through the Internet and a series of news for past editions. The most exceptional of all is the possibility of Pay via Bizumthe mobile application of instant payments.
According to the calendar of Fiscal agencyThe deadline for submitting the declaration of Irpf Begins on Wednesday, is done online, through the Web income program or with the mobile application of the agency.
Likewise, taxpayers who prefer or need personalized assistance can present their own Telephone declarationwith the program we call it, on May 6 or face to face In the offices of the tax agency, starting from June 2, in both cases with a previous appointment.
For all ways, The campaign ends on June 30thexcept for the declarations with the result to enter where they want home, which must be Presented on June 25th.
Who is obliged to declare
In this income campaign they will be obliged to present taxpayers with work returns More than 22,000 euros of a payer or 15,876 euros (The minimum salary of 2024) with more than one payer.
In addition, they will also have to present their liquidation Minimum vital income recipients (IMV) and those who have been tall as worked by themselves in the Reta, among other hypotheses.
Finally, They did not do it present yourself to those who have Advantages of unemployment charged In 2024, after the government decided to postpone the entry into force of this obligation until next year.
Bizum
Among the novelties of this campaign there is the possibility of paying the result of the declaration, If this has to enterThrough the Bizum application, an option that, according to the general manager of the agency, Soledad Fernández, intends to “make things easier for the taxpayer”.
Return to mutualists
Another of the big news is linked The pensioners contributed to the old professional mutuals And which can now request outstanding returns simultaneously and in a single payment through the corresponding form.
After establishing the Supreme Court according to which the former mutualists had won more, the tax agency returned for rent from 2023 the first year not prescribed and allowed a form to request the rest, and then suspend all requests With the intention of paying installments until 2028.
Hacienda changed the criteria again and last Thursday announced it will pay the amount entirely due in this year of 2025, after the requests submitted by associations, unions and government members.
Low income reduction
For this liquidation, the reduction due to work returns has increased to income of less than 19,747.5 euroswhich reaches 7.302 euros for those who receive the minimum income of 2024 or not (14,852 euros) and is progressively reduced.
Correct a declaration already submitted
Also, they unite Two additional boxes To rectify the self -assessments, that is to say to correct a declaration already presented if a mistake or omission is noted: last campaign, the tax agency sent letters to taxpayers who believed they had the wrong to modify the project.
Single system for the correction of self -assessment
The tax agency introduces the possibility of establishing A single system for the correction of self -assessments. This new figure will replace, in those taxes in which the current double complementary self -assessment system is established and a rectification request.
In this way, through the presentation of a rectifying self -assessment, the taxpayer can correct, complete or modify the self -assessment previously presented, regardless of the result of the same, without the need to wait, in the case of a request for a correction, an administrative resolution.
Deductions for the purchase of homes
Also, in this campaign the Deductions For investment in the purchase of habitual homes If acquired before 2013For energy efficiency it works in buildings or for the purchase of electric vehicles.
Assistance to the elderly is maintained
Personalized assistance for the campaign is specified in telephone assistance, Through the plan we call it And in face -to -face assistance for the preparation of the declarations in the offices of the Agency and the offices of the state tax administration authorized by the autonomous communities, by the cities with the statute of autonomy and local entities.
In the same way, within the framework of the protocol that the State Agency for the tax administration and the platform of elderly and pensioners (PMP), the Special plan for preparation and presentation of income statements of people over 65 who have their tax domicile in small municipalities.
Help of the dana
On the other hand, different measures have also been approved to avoid the taxation of the aid received by the people affected by the effects of the devastating Dana on 29 October. First, the Aid for material damage are exemptincluding compensation of the insurance compensation consortium, which is considered help for Irpf.
However, if the amount of the aid, including compensation of the consortium, is lower than the acquisition value of the damaged patrimonial element, there will be a Loss In personal income tax.
On the contrary, if the amount of the aid and the compensation of the consortium are higher than the acquisition valueThere will be a patrimonial gain, but it is excluded from the privilege if the gain is less than the amount of aid and the compensation of the consortium.
On the other hand, the help to repair the damage of the materials caused by the Dana, also considering the help for the purposes of the IRPF. Patrimonial gain only If it exceeds the cost of repair. In correspondence, the repair costs, until the amount of the aid most compensation, will not be considered deductible expenses.
In addition, help to personal damages are equally exempt, without paying taxes AIDS perceived with temporary or definitive eviction of the usual housing or commercial premises concerned.
They are also exempt in personal income tax amounts paid extraordinary By employers to cover personal and material damage in homes, equipment and vehicles of their employees and family members. But the excess of the amounts received by the workers who exceed the amount of certified damages are integrated into the tax base.
Los autonomous In modules with economic activity in the affected areas they have a 25% reduction of the yield of the net module in the IRPF, additional to 5% general established by 2024 and 25% of the shares in the simplified VAT regime. In addition, they are authorized to renounce exceptionally to apply the form regime in the IRPF 2024 declaration, paying in simplified direct estimate, without it is necessary to comply with specific formal obligations.
