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V1799-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

It is not mandatory to file an Income Tax return if employment income does not exceed 22,000 euros

The inquirer asks whether they must file an Income Tax return after obtaining 20,500 euros in employment income from a single payer with 2% withholdings. The DGT responds that, as the 22,000 euro limit is not exceeded, there is no obligation to file the return.

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2018-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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