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V0939-17 ·12 April 2017 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF from discounts on purchases

A taxpayer with no income asks whether they must file their IRPF return having saved 6,000 euros through discounts at petrol stations and supermarkets. The DGT states there is no obligation to declare as no income has been generated.

In 5 key points

How it affects those involved

Taxpayers who save through commercial discounts do not need to declare IRPF if no income is generated.

Lifecycle

2017-04-12PublishedPublished 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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