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V3018-20 ·6 October 2020 ·consulta-vinculante Medium impact
Tax

No obligation to file tax returns if employment income and public aid do not exceed legal thresholds

A query was raised regarding whether receiving a 50 euro grant necessitates filing a tax return. The DGT ruled that if employment income is from a single payer and is below 22,000 euros, and the aid is considered a capital gain of less than 1,000 euros, there is no obligation to file.

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2020-10-06PublishedPublished 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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