When are you obliged to file the 2023-2024 Income Tax return?

The Income and Assets campaign corresponding to last year's fiscal year will begin this Wednesday, April 3, 2024. From that date, the option to present the draft declaration online will be available.

These are the minimum amounts that require the submission of the Income Tax return in 2024, corresponding to fiscal year 2023, on a mandatory basis:

1. People who have perceived more than 15,000 euros from two or more payers, as long as the second and subsequent payers do not exceed 1,500 euros each.

2. People who have received more than 22,000 euros from a single payer.

3. Beneficiaries of the Minimum Vital Income (IMV).

4. Individuals who have obtained more than 1,000 euros in real estate income, grants and treasury bills.

5. Those who have obtained more than 1,600 euros in income from movable capital, economic activities and capital gains.

6. People who have suffered property losses exceeding 500 euros.

7. Self-employed whose returns, whether due to economic activities or real estate income, exceed 1,000 euros.