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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 24 results.
Disability subsidy deemed patrimonial gain subject to income tax
V1372-26
No obligation to file IRPF if earnings and other income do not exceed legal limits
V1083-26
No obligation to declare IRPF if second pensioner earns less than 1,500 euros annually
V0911-25
El cómputo del límite de ingresos para la estimación objetiva incluye las actividades del cónyuge si son similares y comparten dirección común
V0576-25
Online bingo prizes must be declared in IRPF if over €1,000
V0484-25
IVA special regime compensation not counted in IRPF income threshold
V0375-25
The compensation under the special VAT regime for agriculture, livestock, and fisheries is not included in the threshold for objective estimation
V0214-25
22,000 euro limit for exemption from filing an Income Tax return when employment income is derived from multiple payers and the second payer does not exceed 1,500 euros
V2278-23
Annual income threshold for IRPF non-filing set at €22,000
V1673-22
Income threshold for non-filing IRPF set at €22,000 if second pension below €1,500
V1868-21
Obligation to file IRPF return if work and economic activity income exceeds 1,000 euros
V1594-20
No declaration of IRPF required if earned income below 14,000 or 22,000 euros
V0523-20
No obligation to declare if earnings below thresholds and no pension contributions
V0309-20
No obligation to declare IRPF if work income limits not exceeded
V3448-19
Duty to declare IRPF when work income exceeds 1,000 euros and there are patrimonial losses
V2522-17
No obligation to declare IRPF if work income below 22,000 euros from one employer
V1822-17
Exempt from tax return if pension payments below 22,000 euros
V1427-17
Exceeding 600,000 euro expected remuneration excludes workers from special displaced regime
V4649-16
Taxpayer must declare IRPF if combined income and losses exceed 1,000 euros
V1672-16
Límite de obligación de declarar el IRPF por rendimientos del trabajo cuando el pagador no está obligado a retener
V2707-15
No obligation to declare IRPF if second pension below 1,500 euros
V0478-15
Minimum benefits for dependents and disability not applicable if relative earns over €8,000
V0369-15
Tax obligation to declare IRPF on second employer's income exceeding 1,500 euros
V1892-14
No mandatory tax return for 16,200 euros from work income
V1737-14
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