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The taxpayer inquired which 2022 amount should be applied to reduce the 2023 instalment payment under the Personal Income Tax (IRPF) Regulations. The Directorate General for Taxes (DGT) clarified that the net income from the activity of the immediately preceding year must be used.
Cuestión planteada Para la determinación de la base del pago fraccionado de 2023, que importe debe de tenerse en cuenta del año 2022 para la minoración prevista en el artículo 110.3.c) del Reglamento del Impuesto.
Para la minoración de la base del pago fraccionado prevista en el artículo 110.3.c) del RIRPF, el importe a tener en cuenta es el rendimiento neto de la actividad del año inmediato anterior. Si la actividad se determina por estimación objetiva, el rendimiento neto será el que figure en la casilla 1479 del modelo de declaración del IRPF del ejercicio anterior.
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