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V0868-21 ·13 April 2021 ·consulta-vinculante Medium impact
Tax

The threshold for not filing a tax return is €14,000 if receiving unemployment benefits and a Social Security pension, with second payers exceeding €1,500

A taxpayer asks whether the €22,000 threshold for not filing an Income Tax (IRPF) return applies when having received both unemployment benefits and a retirement pension. The Directorate General of Taxes (DGT) responds that, as they are entities with their own legal personality, the INSS and SEPE are considered two distinct payers.

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2021-04-13PublishedPublished 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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