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V2833-19 ·15 October 2019 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if earnings below 22,000 euros

A foreign-based employee with work income of 19,719.40 euros asks whether they must file their 2018 IRPF return. The DGT confirms no declaration is required, except where the right to a home purchase investment deduction applies.

In 6 key points

Lifecycle

2019-10-15PublishedPublished 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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