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V1516-20 ·21 May 2020 ·consulta-vinculante Medium impact
Tax

No obligation to file IRPF if income limits met

The DGT confirms that a taxpayer with work income below 22,000 euros and capital income below 1,600 euros is not required to file a declaration.

In 5 key points

How it affects those involved

Taxpayers with low work and capital income are exempt from filing their IRPF return.

Lifecycle

2020-05-21PublishedPublished 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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