The amount varies between 27 and 911 euros per year, but only for married taxpayers with children and single-parent families
MADRID, 20 Oct. (EUROPA PRESS) –
Taxpayers who obtain gross annual income of between 21,000 and 28,500 euros, and only in some specific family cases, will see their IRPF withholdings reduced on their payroll as of January 1, 2023, as a result of an adjustment derived from the reduction of the tax announced by the Government for income of up to 21,000 euros, according to calculations made by technicians from the Ministry of Finance (Gestha).
The Government announced a few weeks ago that citizens who earn less than 21,000 euros a year will see what they pay for income tax reduced, by raising the reduction for income from work, and in turn, by increasing the minimum tax-exempt from 14,000 to 15,000 euros .
These measures, which in principle exclude income of more than 21,000 euros, will instead provide, due to a technical adjustment in the personal income tax regulations, a benefit to a greater number of taxpayers, although limited only to the year 2023, when they will pay lower tax withholdings, but that later, in 2024, they will have to adjust when they make the income statement.
The document that Gestha has prepared, and to which Europa Press had access, along with a new proposal, will be sent to the Ministry of Finance, which has requested the group to present its allegations to the draft reform of the IRPF Regulation, which is in Currently in the public information phase.
Specifically, and in accordance with Gestha’s calculations with the current design of the draft regulation, married workers, when a spouse obtains income of up to 1,500 euros per year and with a salary of up to 24,500 euros or 28,500 euros, depending on the number of children, will see the amount of their withholdings reduced between 38.55 euros for a married couple with a single family income and no children, up to a maximum difference of 911.61 euros per year for a married couple with a single family income and with two children.
Likewise, a married taxpayer, whose spouse does not work or obtains income of less than 1,500 euros per year and without children, with an income of 21,500 euros, will see his withholdings reduced by 533.20 euros throughout the year, which will rise to 607.59 euros if you have a child and 691 euros, with two children.
The maximum withholding reduction is obtained in the case of this same taxpayer, but with a gross annual income of 23,000 euros and with two children, enjoying in this case a maximum reduction of 911.61 euros for the year as a whole.
Between salaries of 23,000 euros and up to 28,500 euros to which the reduction of withholdings is limited, the cuts obtained go down. In fact, in the case of income of up to 28,500 euros, a reduction in withholdings is only obtained when this same taxpayer has two children, and it is limited to only 52.2 euros throughout the year.
The amount of the lower withholding reduction, of only 27.60 euros in the full year, is obtained by a taxpayer with a salary of 26,500 euros, married, with a spouse with income of up to 1,500 euros and with a child. On the other hand, with two children, this same taxpayer will see his withholdings reduced by 350.31 euros.
In addition to married taxpayers, with children and with incomes of up to 28,500 euros, those who will also notice a cut in their withholdings in 2023 will be single-parent families with salaries below 24,000 euros. In these cases, the reduced amount of the withholdings ranges between 56.17 euros for a single taxpayer with two children and an income of up to 23,500 euros and 466.65 euros if they have two children and an income of up to 21,500 euros.
Those who, on the contrary, will not see their withholdings reduced will be married taxpayers when both spouses obtain income of more than 1,500 euros per year, with a salary from 21,000 euros, and regardless of the number of children. In these cases, the changes introduced in the personal income tax regulations have no impact.
In view of these data, the general secretary of Gestha, José María Mollinedo, in statements to Europa Press, considers the current design of the draft of the personal income tax regulation “inappropriate”, which is in the public information phase and, therefore, It can be modified by the Treasury.
“The regulatory formulas are inadequate, increasing the amounts according to the number of children, although decreasing in general as income increases,” says Mollinedo, who adds that they will send Gestha’s allegations to the Treasury, proposing a change in the design of the regulation to avoid that there are taxpayers who pay less withholdings in 2023 than they should be, something that they consider is not in the spirit of the changes announced by the Government.
