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V0309-20 ·11 February 2020 ·consulta-vinculante Medium impact
Tax

No obligation to declare if earnings below thresholds and no pension contributions

The consultant asks whether she must file her IRPF return after earning 15,000 euros from work and contributing 600 euros to a pension plan. The DGT responds that she is not obliged to declare if her income is below the thresholds and she does not claim a reduction in taxable income through pension contributions.

In 6 key points

Lifecycle

2020-02-11PublishedPublished 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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