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The inquirer asks whether their 22-year-old daughter, who earned €1,486 from English tutoring, must file an Income Tax (IRPF) return and if she is considered part of their family unit. The DGT responds that she is not required to file a return as she has not exceeded the legal thresholds, and she cannot be taxed jointly with her parents as she is an adult.
This clarification confirms the tax filing thresholds for young adults with low employment income and reinforces the legal distinction regarding family units for tax purposes once a child reaches adulthood.
The tax team reviews your specific situation.
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