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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Each spouse in a community property regime must submit form 720 individually if their own balances exceed the thresholds
V0994-26
50,000 euro threshold for Model 720 applies separately to each asset block
V1559-25
Obligation to file an IRPF tax return when income from employment is received from more than one payer and the limits of art. 96 LIRPF are exceeded
V1114-25
IRPF non-filing threshold reduced to €15,876 for non-resident pensioner
V1120-25
Spanish shares held abroad must be included in €50,000 limit
V0788-25
Second employer not required to withhold IRPF if payments below threshold
V0498-25
Meals allowance exempt if move to different municipality from work and residence
V0345-25
Annual income threshold for IRPF non-filing set at €22,000
V1673-22
Duty to file Model 720 if foreign assets exceed 50,000 euros per category
V0809-22
No obligation to declare IRPF for dividends under €1,000 if no double taxation deduction is claimed
V0261-22
Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500
V1868-21
No obligation to declare IRPF if foreign and Spanish pensions below 22,000 euros
V1231-21
No obligation to declare IRPF with exempt work income
V0957-21
Tax declaration obligation depends on article 96 of the IRPF law, not on exempt income
V2859-20
No obligation to declare IRPF if second pension below 1,500 euros annually
V2132-20
No obligation to declare IRPF if earnings below 22,000 euros
V2833-19
Earnings retention depends on contract duration (one year or less)
V2611-19
Exención de IRPF en becas públicas para estudios reglados
V2362-19
V1595-19
La obligación de declarar IRPF por pensiones extranjeras depende de la naturaleza de la renta y el Convenio de Doble Imposición
V1179-19
Spanish residents must declare worldwide income, including foreign pensions, if exceeding LIRPF article 96 thresholds
V0604-19
Los residentes en España tributan por su renta mundial y pueden aplicar la deducción por doble imposición internacional
V1656-18
Duty to declare IRPF when payer has no retention obligation
V0734-17
No obligation to declare IRPF if income below thresholds
V3605-15
No obligation to declare IRPF if pensions below legal limits
V2347-15
No obligation to declare IRPF if combined pensions below 1,500 euros annually
V1882-15
No obligation to declare IRPF if other payers' income totals below 1,500 euros annually
V0469-15
Work income threshold for non-declaration: €11,200 if no retention required
V2858-14
Limits on IRPF declaration obligation for foreign work income
V1006-14
IRPF non-declaration threshold drops to €11,200 if second payer's income exceeds €1,500 annually
V0103-14
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