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V0261-22 14 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

No obligation to declare IRPF for dividends under €1,000 if no double taxation deduction is claimed

The DGT confirms that a minor does not need to file a tax return for dividends from a Finnish company, provided the income does not exceed €1,000 and no double taxation deduction is claimed.

The question raised

Cuestión planteada Si tiene obligación de presentar declaración del Impuesto sobre la Renta de las Personas Físicas. En caso afirmativo, forma de declarar.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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