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V2189-25 ·17 November 2025 ·consulta-vinculante Low impact
Tax

A child is not obliged to declare IRPF if income is below legal thresholds

The DGT confirms that a minor is not required to file a tax return if their income from employment and capital assets falls below the applicable thresholds.

In 6 key points

How it affects those involved

Taxpayers with children may avoid filing IRPF if their income remains below the legal limits for work and capital gains.

Lifecycle

2025-11-17PublishedPublished 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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