Skip to content
V1310-17 ·29 May 2017 ·consulta-vinculante Medium impact
FISCAL

No obligation to declare IRPF as income below legal thresholds

The consultant asks whether they must declare their 2016 IRPF after earning 20,000 euros from work, 150 euros from capital assets, and minor capital gains. The DGT responds that no declaration is required as income levels do not exceed the exemption thresholds.

In 6 key points

How it affects those involved

Individuals with income below the legal exemption limits are not required to file an IRPF declaration.

Lifecycle

2017-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact