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V1594-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Obligation to file IRPF return if work and economic activity income exceeds 1,000 euros

The consultant asks whether they must file their 2019 IRPF return after receiving income from two employers and income from economic activities. The DGT responds that a declaration is required as the combined income exceeds the 1,000 euro threshold.

In 6 key points

How it affects those involved

Individuals must file their IRPF return if total income from employment and economic activities exceeds 1,000 euros.

Lifecycle

2020-05-26PublishedPublished 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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