OBLIGATION OF ALL SELF-EMPLOYED WORKERS TO DECLARE PERSONAL INCOME TAX

GM Integra HR INFORMATION NOTE:

ALL SELF-EMPLOYED WORKERS ARE REQUIRED TO FILE INCOME TAX DECLARATIONS

Self-employed persons who were registered during the 2023 financial year will be required to file an Income Tax return regardless of the amount of their annual income from said activity.

Until last year 2022, self-employed persons who did not reach 1000 euros gross in annual income were not required to file an Income Tax return.

Royal Decree Law 13/2022 modifies article 96.1 of the Personal Income Tax Law, which is summarized in the following document:

INFORMATION NOTE

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