The 2023 Income campaign ends on July 1. In addition to the fact that it is not advisable to leave its presentation until the last day, there is a second reason to present it as soon as possible: if we are able to pay, the deadline for direct debiting the first payment is close to being sold out.
We are approaching the final stretch of the Income Tax Return 2023. Since last April 3, Spanish taxpayers have had several months to check the Tax Agency’s draft and, once the pertinent modifications have been introduced, present said model.
In recent weeks, the organization has also been opening new channels that go beyond telematic means, such as telephone service and secondly, the in-person one. Both, still currently available. However, now we face the most critical phase: the closing of the campaign that will occur on Next July 1st.
Final stretch to domiciliate the payment of Income 2023
As we have previously anticipated, July 1 is the last day that the Tax Agency allows the presentation of the 2023 Income. However, there is another date that we must take into account if we have to pay the declaration and we want to direct debit the amount: on Wednesday, June 26. This is the last day that the Tax Agency allows domiciliate the payment of all those declarations whose result requires payment of an amount to the Tax Agency.
In the event that the result of the 2023 Income is to be deposited, but we present it after June 26, we will not be able to domiciliate the payment. In this case, we must pay the amount prior to submitting the exercise. We will have two ways:
- First of all, we can select electronic payment. In this case, we can pay both with a charge to account and through a credit or debit card. In order to do so, we will need to have a Cl@ve, certificate or electronic DNI. Once the amount has been paid, we must obtain the NRC (Complete Reference Number) and transfer it to Renta Web to definitively submit the declaration.
- Secondly, we have the option of choosing the route of “Document to enter the Cashier / Bank”. This option requires that we go to one of the AEAT collaborating entities to be able to make the relevant payment by presenting the payment letter that Renta Web will generate automatically if we present the declaration.
Don’t leave it for last
It is possible that you are not interested in direct debiting the payment of the 2023 Income and, therefore, you have a little more margin. However, it is not advisable to wait until the end, since it is possible that any unforeseen event or technical problem could cause a problem when making the presentation and you end up exceeding the allowed deadline.
Submitting the Income Tax return after the deadline is subject to sanctions in the case of returns to be returned. In which the result is to be deposited, it is also mandatory to assume a surcharge as a consequence of not having complied with the initially set deadline.
The surcharge on declarations to be entered is 1% of the amount to which another 1% must be added for each full month of delay until a maximum of 12 months. After that period, the surcharge is 15% plus the corresponding interest. For its part, in the statements to be returned, the penalty is 100 euros, which is reduced to 75 euros if there is no appeal and it is paid in the voluntary period, as stated by the OCU.
Finally, remember that until Friday, June 28, you can request an appointment both to receive telephone attention and to go in person to the offices by calling 91 553 00 71 and 901 22 33 44 (from 9 a.m. to 7 p.m. Monday to Friday) or through the automatic service on telephone numbers 91 535 73 26 and 901 12 12 24. We can also request the appointment through the Tax Agency application on iOS and Android or on the AEAT website.
