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A pensioner inquired whether she had to file her IRPF declaration due to being registered in the agricultural entrepreneurs census without earning any income. The DGT confirms no declaration obligation as income levels do not exceed permitted thresholds.
Question posed: Whether there is an obligation to file the 2016 Personal Income Tax return solely due to being registered in the agricultural entrepreneur census (objective estimation), and as in this case, without receiving income from the activity.
Mere registration in the Census of Entrepreneurs does not imply the obtaining of income from economic activities. If the only income consists of a pension of 10,650 euros and income from movable capital of 500 euros (assuming they are subject to withholding), there is no obligation to file a tax return as the limits established in Article 96 of Law 35/2006 are not exceeded.
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