GM Integra HR INFORMATION NOTE:
OBLIGATION OF ALL SELF-EMPLOYED TO FILE PERSONAL INCOME TAX RETURNS
Self-employed persons who were registered during the 2023 fiscal year will be obliged to file an income tax return regardless of the amount of their annual income from such activity.
Until the last fiscal year 2022, those self-employed who did not reach 1,000 euros gross annual income were not obliged to file income tax returns.
The Royal Decree Law 13/2022, modifies article 96.1 of the Personal Income Tax Law, which is summarized in the following document: