Skip to content
V1540-24 ·24 June 2024 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if non-exempt earnings below 22,000 euros

A taxpayer asks whether they must file their tax return after receiving an exempt dismissal payment and a 20,000 euro pension plan rescue. The DGT responds that, since exempt income is not counted when determining the threshold, no declaration is required if non-exempt earnings are below 22,000 euros.

In 6 key points

How it affects those involved

Taxpayers receiving exempt dismissal payments and pension plan rescues may avoid filing their tax return if their non-exempt income remains under 22,000 euros.

Lifecycle

2024-06-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact