Conoce las obligaciones para autónomos y todas las nuevas deducciones en esta campaña de Renta 2023
Acceso a Datos Fiscales y Fechas Clave
Ya te anticipamos que los contribuyentes pueden acceder a sus datos fiscales para preparar la declaración de la Renta 2023, una campaña que comenzará el próximo 3 de abril. Desde entonces podrá presentarse la declaración por Internet, pero ya podemos consultar nuestros datos a través del portal específico de la Campaña de Renta 2023 de la sede electrónica de la AEAT, así como desde la aplicación móvil de la Agencia Tributaria.
El Boletín Oficial del Estado (BOE) ha publicado la orden que detalla las novedades y los modelos de declaración, así como los procedimientos para obtener, modificar, confirmar y presentar el borrador. La Campaña se extenderá hasta el 1 de julio de 2024.
Obligaciones para Autónomos y Beneficiarios del Ingreso Mínimo Vital (IMV)
Una novedad importante es que todos los autónomos estarán obligados a presentar la Declaración de la Renta, independientemente de sus ingresos. Además, aquellos que sean beneficiarios del Ingreso Mínimo Vital (IMV) también deben presentar su declaración anualmente.
Mínimo Exento y Devoluciones
El umbral inferior para la obligación de declarar se ha elevado a 15.000 euros anuales para los perceptores de rendimientos del trabajo. Los contribuyentes no obligados a declarar, pero que soliciten devolución del impuesto, deben tener en cuenta los pagos a cuenta, así como las deducciones por maternidad y por familia numerosa, entre otras.
Ampliación de Deducciones
La deducción por maternidad se ha ampliado, permitiendo que incluso las madres desempleadas o que cotizaron por un período mínimo puedan beneficiarse. Además, se incluyen deducciones por gastos de custodia en guarderías, según una reciente sentencia del Tribunal Supremo.
Tributación de Rentas del Capital
Se ha elevado la tributación de las rentas del capital en el IRPF para ingresos superiores a 200.000 euros, así como para plusvalías que superen los 300.000 euros.
Beneficios para Autónomos
Los autónomos disfrutarán de reducciones adicionales en la tributación por módulos y deducciones en gastos de difícil justificación.
Atención a Pensionistas Mutualistas
Los pensionistas que realizaron aportaciones a mutualidades laborales deben prestar atención, ya que podrían tener una reducción en su tributación.
Incentivos a la Jubilación y Vehículos Eléctricos
Se mantienen incentivos para la jubilación mediante aportaciones a planes de pensiones, así como deducciones por la compra de vehículos eléctricos y la instalación de puntos de recarga.
Deducciones por Inversión en Empresas Nuevas
Se mejoran las deducciones por inversión en empresas de nueva creación, permitiendo deducir el 50% de las cantidades invertidas, con una base máxima de deducción de 100.000 euros anuales.
Otros enlaces de utilidad
- AEAT: Impuesto sobre la Renta de las Personas Físicas (IRPF).
- AEAT: cómo obtener el borrador de la Renta
- FNMT: para obtener un certificado digital
- POLICÍA: para obtener un DNI electrónico (DNIe) enlace.
- CLAVE PIN: Para obtener la Clave pin enlace.
- AEAT: Para obtener el Número de referencia enlace.
¿Necesitas información, asesoramiento hacer una simulación de renta o ayuda para realizar tu declaración de renta?
¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí y la declaración de la renta pero sobre todo no lo dudes y ponte en contacto con Moya&Emery, rellenando el formulario a continuación, ante cualquier duda o necesidad al respecto.
Datos de contacto
O rellena nuestro formulario para ponernos en contacto contigo.
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