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V1453-21 ·18 May 2021 ·consulta-vinculante Medium impact
Tax

No obligation to file income tax return if income from employment and other sources remains below thresholds

A query was raised regarding whether a taxpayer receiving employment income, unemployment benefits, bank interest, and a municipal grant is required to file an income tax return. The Directorate General of Taxes (DGT) ruled that there is no obligation to file, as the legal thresholds have not been exceeded.

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2021-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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