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V1116-20 ·28 April 2020 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if earnings below 22,000 euros and no pension contributions

The taxpayer asks whether they must file their 2019 IRPF return having received 21,852.36 euros from a single employer and made pension contributions. The DGT responds that no declaration is required if there are no multiple employers and no reduction of taxable income due to pension contributions.

In 6 key points

Lifecycle

2020-04-28PublishedPublished 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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