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V1398-21 ·13 May 2021 ·consulta-vinculante Medium impact
Tax

No obligation to file income tax return if employment income and other earnings do not exceed legal thresholds

A query was raised regarding whether an individual with employment income of €17,412.88 and a capital gain of €50 from a public grant must file an income tax return. The DGT ruled that there is no obligation to file, as the amounts do not exceed the exclusion limits established by law.

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Lifecycle

2021-05-13PublishedPublished 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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