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V0284-17 ·3 February 2017 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if no earnings from economic activity

A pensioner inquired whether she had to file her IRPF declaration due to being registered in the agricultural entrepreneurs census without earning any income. The DGT confirms no declaration obligation as income levels do not exceed permitted thresholds.

In 6 key points

How it affects those involved

Pensioners registered in agricultural entrepreneur census without income are not required to file IRPF declarations.

Lifecycle

2017-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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