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V1822-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if work income below 22,000 euros from one employer

The DGT confirms no declaration obligation if work income is below 22,000 euros and property income is under 1,000 euros, provided the income comes from a single employer.

In 6 key points

How it affects those involved

Taxpayers with low work income from one employer and low property income are not required to file a tax return.

Lifecycle

2017-07-11PublishedPublished 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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