Information to be provided for the preparation of the 2022 Income Tax Return

a) Personal Information

• Confirm your habitual residence.
• If you have changed your habitual residence during 2022, provide complete details of the new residence (address, postal code, and cadastral reference).
• If you renewed your DNI in 2022, provide a copy of both sides.

b) Changes in Personal Circumstances in 2022

• Children born in 2022: You must report the day, month, and year of birth of the declarants. Adopted children or those in foster care:
• Provide the date when this circumstance occurred.
• Report any other changes in your family circumstances (e.g., dependents, disabilities, etc.).
• Large family status.
• Inform if you ceased to be a resident in 2022.

c) Employment Income and Pensions

• Certificate issued by the company or Social Security.
• If you received employment income from abroad, provide the amount, any possible taxes paid abroad, and supporting documentation of such payments.
• If you wish to apply for the exemption under Article 7p for income from work performed abroad, identify the total number of days of travel, and whether the income received corresponds exclusively to such work.
• Details of alimony payments made to ex-spouses and child support payments.

d) Contributions to Professional Associations

• If membership is mandatory, provide a certificate issued by the entity accrediting the amounts paid.

e) Pension Plans

• Details of contributions made in 2022.
• Details of withdrawals made in 2022.

f) Real Estate

• For personal use: Photocopies of property tax receipts and mortgage receipts. The declaration form requests the cadastral references and the identification number of the mortgage loan, if applicable.
• Rented properties: List the income from each property and premise separately. Provide detailed and supporting documentation (invoice, receipt, etc.) of all expenses related to the rented property.
• For rental of premises, provide the amount of IRPF withholdings made on them.

In all cases, if the property was acquired in 2022, indicate its origin (purchase/inheritance/donation) and provide a copy of the documentation accrediting the acquisition (deed).

g) Business Income (if you are not a client of the firm)

• PROFESSIONALS:
  1. Detail of income and expenses with invoices (record books).
  2. Amount of withholdings made.
  3. Investments in assets (photocopy of the invoice).
  4. Copies of the quarterly tax payments (Form 130).
  5. Photocopy of the VAT Summary declaration (Form 390).
  6. Expenses in medical mutual insurance.
  7. Employer contributions to pension plans credited to employees.
  8. Employees hired in 2022.
• INDIVIDUAL ENTREPRENEURS:
  1. Settlement of quarterly tax payments (Forms 130 or 131).
  2. Detail of income and expenses with invoices.
  3. Investments in assets (photocopies of the invoices).
  4. Photocopy of the VAT Summary declaration (Form 390).
  5. Expenses in medical mutual insurance.
  6. Employer contributions to pension plans credited to employees.
  7. If on objective estimation, detail the units as of 12/31/21 for updating modules (kws consumed, salaried staff, etc.).
  8. Employees hired in 2022.

h) Investment Income

• Certificates or tax reports issued by financial institutions, brokers, platforms, exchanges, or other agents.
• Any other documentation accrediting the receipt of investment income (dividends, interest, etc.) and the withholdings applied to them.
• If obtained abroad and taxed there, provide supporting documentation of the tax payment abroad.

i) Capital Gains and Losses

• Sale of Securities: Documents proving the acquisition date and value of the sold securities, as well as the sale date and amount.
  • Note that: In the case of sales of publicly traded securities, we need to know their value for wealth tax purposes as of 12/31/2005, if applicable.
  • For sales of unlisted shares, provide the theoretical value of the shares from the latest approved balance sheet and the capitalized value at 20% of the average results of the three financial years preceding the tax date.
• Movements and redemptions of investment funds (withholdings supported).
• Real Estate: Deed of purchase, related expenses, deed of sale, and related expenses (municipal capital gains tax, notary fees, etc.).
• Details of sales of subscription rights. Details of transactions made in cryptocurrencies.
• For buying and selling, note that it may generate a capital gain or loss to declare. For a large number of transactions, specific software (e.g., Cointracking) is recommended to calculate gains or losses.
• Any other documentation accrediting the acquisition of capital gains or losses.

j) Grants

• Inform your advisor if you received any grants during 2022. Pay special attention to those received for housing or vehicle renewal (PIVE Plan), as they are subject to IRPF.

k) Donations to Non-Profit Entities, Political Parties, or Unions

• Certificate issued by the entity to which the donation was made.

l) Investments in New Companies

• Provide details of the investment. Provide the notarial deed of acquisition of shares or participations.

m) Deduction for Primary Residence

• Those taxpayers who have been applying this deduction prior to 2013, provide documentation accrediting the payments made in 2022 for such acquisition (generally this information is provided by your bank).

n) Renovation of Primary Residence

• Provide documentation (preferably an invoice) of the amounts spent on the renovation of the property that constitutes or will constitute your primary residence.

Taxpayers who meet any of the following circumstances must declare:

• Their tax liability results in a payment due after applying the appropriate deductions or reductions. A minimum exemption of €500,000 is established for the taxable base, and the primary residence is exempt up to €300,000.
• When the previous circumstance does not apply (negative declaration), if the value of their assets or rights, determined according to the tax regulations, exceeds €2,000,000.
• In cases of real obligation to contribute (non-residents not belonging to the EU), the minimum exemption in the taxable base will be €700,000. Only charges and levies affecting assets and rights located in Spanish territory or those that can be exercised or must be fulfilled therein, as well as debts for capital invested in said assets, will be deductible.

Remember that to prepare the declaration, you must provide a list of all assets, rights, and debts in which you hold any ownership as of December 31, 2022. Your advisor will indicate the necessary documentation to be received to prepare the declaration. For reference purposes:

• Position certificates issued by financial institutions.
• Real estate. If you have already filed the declaration with us in 2021, it will suffice to provide information on the acquisitions made in 2022. Otherwise, we will need you to provide a list of real estate in which you hold any ownership, indicating the date and amount of acquisition (including necessary purchase expenses such as taxes paid, lawyers, notaries, etc.), ownership percentage, address, and cadastral reference. Preferably, the acquisition deeds of the properties should be sent.
• Shares in unlisted companies. Preferably, a certificate was issued for their value in the Wealth Tax. Alternatively, a balance sheet as of December 31, 2021, and the company’s 2019, 2020, and 2021 results.
• Balances in cryptocurrencies, with their equivalent value in euros as of December 31, 2022, and investments made in Blockchain products.