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V3448-19 ·16 December 2019 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if work income limits not exceeded

A person asks whether they must declare IRPF after receiving unemployment benefits and training contract salaries. The DGT responds that no declaration is required as the legal income limits have not been exceeded.

In 5 key points

How it affects those involved

Individuals receiving unemployment benefits and training contract salaries are not required to declare IRPF if their total work income remains below the legal thresholds.

Lifecycle

2019-12-16PublishedPublished 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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