From 2023 onwards, those who have been registered as self-employed during the tax period will be required to declare their income tax.

In accordance with Royal Decree-Law 13/2022, of July 26, which establishes a new contribution system for self-employed workers and improves protection for cessation of activity, which will come into force on January 1, 2023, the obligation to declare is established for all natural persons who have been registered at any time during the tax period as self-employed in the RETA or the Special Scheme for Seafarers.

As we have already informed you, Royal Decree-Law 13/2022, of July 26, was published in the Official State Gazette (BOE) on July 27, 2022, and came into force on January 1, 2023. This decree establishes a new contribution system for self-employed workers and improves protection for cessation of activity. It states that over the next three years, a system of fifteen tiers will be progressively deployed, determining contribution bases and fees based on the net income of the self-employed worker, as a transition to the definitive model of contributions based on actual income, which will take place no later than nine years from now.

The regulation includes a new contribution system for self-employed workers, based on net income, but also includes some new tax provisions, which could be summarized as follows:

• The application of the deduction of article 38 ter of the LIS by the self-employed worker with employees is clarified.
• The obligation to declare is established for all individuals who have been registered at any time during the tax period as self-employed in the RETA or the Special Regime for Sea Workers.
• The verification of special tax regimes is included as a responsibility of the tax management bodies.

Obligation to declare in the Personal Income Tax (IRPF)

The first final provision of Royal Decree-Law 13/2022 modifies Article 96.2 of the Personal Income Tax Law to establish the obligation to declare for all those individuals who at any time during the tax period were registered as self-employed workers in the Special Scheme for Self-Employed Workers or in the Special Scheme of Social Security for Seafarers.

In particular, through this Royal Decree-Law 13/2022, of July 26, a final paragraph is added to the aforementioned article, which now reads as follows:

"2. However, taxpayers who obtain income exclusively from the following sources, whether filing individually or jointly, will not have to file a tax return:

a) Gross employment income, with a limit of 22,000 euros per year.

b) Gross income from movable capital and capital gains subject to withholding or payment on account, with a combined limit of 1,600 euros per year.

The provisions of this letter shall not apply to capital gains from transfers or redemptions of shares or units of collective investment institutions in which the withholding base, in accordance with what is established by regulation, should not be determined by the amount to be included in the taxable base.

c) Imputed real estate income under Article 85 of this Law, gross income from movable capital not subject to withholding derived from Treasury bills and subsidies for the acquisition of officially protected or price-controlled housing and other capital gains derived from public aid, with a joint limit of 1,000 euros per year.

In no case will taxpayers who exclusively obtain gross income from work, capital or economic activities, as well as capital gains, with a combined limit of 1,000 euros per year and capital losses of less than 500 euros, have to declare.

Notwithstanding the foregoing, all individuals who at any time during the tax period were registered as self-employed workers in the Special Scheme for Self-Employed Workers or in the Special Scheme for Seafarers' Social Security will in any case be obliged to declare.

You can contact this professional office for any questions or clarifications you may have.

Warm regards,

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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