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V2088-24 ·26 September 2024 ·consulta-vinculante Medium impact
Tax

No obligation to file Income Tax return if total employment income is below €22,000 and second payer income is below €1,500

An individual receiving a €15,000 pension and a €1,500 pension scheme redemption asks whether they must file a tax return. The Tax Agency (DGT) determines that there is no obligation to file as the legal thresholds have not been exceeded.

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2024-09-26PublishedPublished 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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