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V2708-21 ·8 November 2021 ·consulta-vinculante Medium impact
Tax

The duty to declare Minimum Vital Income does not constitute a tax obligation

A taxpayer asks whether they must file an Income Tax return for Minimum Vital Income amounts received retroactively. The DGT responds that the duty to declare such amounts does not constitute a tax obligation.

In 4 key points

Lifecycle

2021-11-08PublishedPublished 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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