Did you move house, get married or have children in 2022 and have not updated your household on the Finance Portal? Know what to do when filling out the IRS statement.
By February 15 of each year, taxpayers must inform the AT, through the Finance Portal, if there has been any household change in the previous year.
If you have not been able to report the household within the deadline, may make some changes to filling out the income tax return, but you can no longer benefit from the automatic IRS (even if your situation allows it). Later on, we’ll show you what to do in that case.
Didn’t update the household? And now?
Confirming or updating the composition of the household is important, because this is the data that the Tax Authority will use either to fill out the automatic IRSOor for pre-completing the normal IRS declaration (Model 3).
A taxpayer who has had changes in his situation and has not communicated them within the deadline, will not be able to take advantage of the automatic IRS, since the declaration generated by the AT is not able to reflect his situation correctly.
Swapped for kids this means that if you missed the deadline, but didn’t move house or get married or have children in 2022, for example, then you don’t need to worry. You can resort to automatic IRS without any problem.
However, if your personal or family situation has changed, and you have not communicated it to AT, the values that appear in the automatic declaration will most likely be wrong.
In that case, the best thing you can do is reject automatic IRS and manually fill in the data.
How to update the aggregate in the declaration?
If your marital status has changed, you must choose the option in which you fit (married, de facto cohabiting, single, divorced or legally separated, widowed, de facto separated), listed in the Table 4from the cover page of IRS Model 3.
In widowhood casedo not forget that, if it happened during the year 2022, in addition to changing your marital status to widowed, you must indicate whether or not you opt for joint taxation of income. You will find this option in Table 5-B of the cover page of IRS model 3. Check field 4 for “Yes” or field 5 for “No”. If you opt for joint taxation, in field 6 of the same table you must indicate the tax identification number (NIF) of the deceased spouse.
Case have had a child during the year 2022you must add the child’s tax identification number to the list of dependents, which appears in the Table 6 of the IRS Model 3 cover page.
If, on the other hand, one of your dependents has reached the age of 26, you must remove the tax identification number from the list referred to in the previous point. This is because only children, adopted and stepchildren, who are older than 25 years old, are considered members of the household, in accordance with subparagraph b) of paragraph 5 of the Article 13 of the IRS Code.
In addition, and regardless of age, they cannot earn more than the minimum wage, in accordance with the same paragraph.
If in 2022 one of your dependents has exceeded either the age or the income limit referred to, you must remove your tax identification number from the list of dependents, contained in the Table 6 of the IRS Model 3 cover page.
Note that the IRS declaration (automatic or pre-filled) will be available on the Finance Portal, even if you have not been able to change or confirm your household. This will be generated based on the data communicated in 2021, that is, by default the household that communicated when sending their IRS declaration last year will be assumed.
That’s why, if your situation has not changed and does not have dependents in joint custody with alternate residenceeven if you have not confirmed the composition of the household, your automatic or pre-filled declaration must be correct.