He Treasury has published the Draft Order to approve the 2023 personal income tax declaration model, which affects the declaration of the 2024 income. This must be presented between April 3 and July 1, exclusively digitally, and will include several tax innovations.
Electric vehicles
Among the modifications that there will be for the personal income tax declaration are those that are related to electric vehicles. In this case we can find two, the purchase of plug-in electric and fuel cell vehicles, and the installation of charging infrastructure. Both deductions will be subtracted from the full state quota, being the first of 15% for the acquisition of plug-in vehicles.
Self-employed with dependent workers
On the other hand, another novelty this year is the new deduction for the self-employed with dependent workers, which can be reduced by 10% from the full quota for business contributions to corporate social security systems.
These must be attributed in favor of workers with gross annual remuneration of less than 27,000 euros. If the figure is higher, the deduction will be applied proportionally.
Home energy efficiency
We also find a new deduction for works to improve the energy efficiency of homes. The taxpayers Up to 60% of the amounts invested for works to improve energy efficiency may be deducted in residential buildings.
Exemption for payment in shares
The Tax Agency has included a new declaration model in accordance with the Startup Law. Now, if there is a delivery of shares or participations granted to the workers of an emerging company, The exempt minimum has been raised from 12,000 euros to 50,000 euros.
Women with children
In addition to the personal income tax deduction of up to 1,200 euros for women for having children under three years of age and the reduction of 1,000 euros for childcare expenses, the deduction for women who were unemployed at the time of the child’s birth or had had temporary jobs for which they contributed for a minimum of 30 days.
In this case, The requirement to carry out an activity as a self-employed person or as an employee has been eliminated that is registered to be entitled to the deduction.
Benefit of 200 euros
The Treasury has enabled the return of the first aid of 200 euros that was granted in 2022 for people with incomes of less than 14,000 euros. The return will have no interest if made before July 1, 2024.