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V2859-20 ·22 September 2020 ·consulta-vinculante Medium impact
Tax

Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income

A taxpayer asks whether they must file a tax return after working abroad and earning less than 60,000 euros. The DGT clarifies that the 60,100 euro threshold applies to the exemption of foreign income, not to the obligation to declare, which depends on other thresholds based on the number of payers.

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2020-09-22PublishedPublished 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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