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V1508-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

No obligation to file income tax return if income and withholding limits are met

A query was raised regarding whether an individual must file an income tax return (IRPF) for receiving a pension of €17,634, €100 in investment income, and a €50 public grant. 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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2021-05-21PublishedPublished 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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