News in the new profit and loss account model

The this year’s income campaign It’s just around the corner. In the next few months, citizens will have to pay bills to the treasury. And it will do so with some new features compared to previous campaigns. So, the model for income statement 2022 will include a specific framework for recording gains and losses arising from transfers or exchanges cryptocurrenciesa change intended to make it easier to complete these sections.

This is one of the modifications included in the model income statement 2022 published this Friday at State Official Gazette (BOE). Yes, just like they remember in the Tax Administrationthis does not imply a change in the way virtual currencies are declared, but a simple breakdown of capital gains and losses into three parts: real estate, virtual currencies and other.

Species declaration for income campaignwhich starts on April 11, brings other novelties as well, such as a box for applying for aid of 200 euros for repairing the consequences of war or cultural connection of young people.

The Tax agency has also enabled u new profit and loss account new boxes so that women who stopped using the maternity deduction due to job loss from 2020, either due to being in ERTE, due to the inactivity of permanent-interruption contracts or the cessation of self-employed activities, could withdraw the amounts until 2020 and 2021.

Also, income statement model includes regulatory changes approved in recent months, such as an increase in the reduction of the module’s net yield (which goes from 5% to 15%), the reduction of the net yield of agricultural and livestock activities (from 35% of the purchase price of agricultural diesel and 15% of fertilizer) or a 20% reduction yield module for those who carry out their activity on the island of La Palma.

The Profit and loss account for 2022 also changing the limits of deductible contributions pension plans —which goes from 2,000 to 1,500 euros for individual plans and from 8,000 to 8,500 euros for company plans— or extending the deduction for energy efficiency measures.

In another ministerial order also published this Friday, the State Treasury raises from 30,000 to 50,000 euros the threshold that exempts from the obligation to provide guarantees when a postponement or installment of tax debts is requested.