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V1469-17 ·8 June 2017 ·consulta-vinculante Medium impact
Tax

Obligation to declare IRPF after receiving vehicle subsidy with no retention

The consultant asks whether they must declare their IRPF after receiving work income below 22,000 euros from a single employer and a 3,700 euro vehicle subsidy. The DGT confirms that declaration is required because the subsidy does not allow applying the exemption thresholds.

In 6 key points

Lifecycle

2017-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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