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V1590-19 ·27 June 2019 ·consulta-vinculante Medium impact
Tax

No obligation to declare if losses below 500 euros and income under 1,000 euro threshold

The taxpayer asks whether IRPF declaration is required when income is below legal limits and losses are under 500 euros. The DGT confirms no obligation if total income and gains are below 1,000 euros and losses are within the specified conditions.

In 6 key points

Lifecycle

2019-06-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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