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V0630-17 9 March 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital mobiliario

Obligation to declare IRPF if capital gains with retention exceed 1,600 euros

The consultant asks whether they must file their tax return for a pension below 22,000 euros and capital gains with retention above 1,600 euros. The DGT confirms that declaration is required.

The question raised

Question raised: Whether there is an obligation to file a Personal Income Tax return.

The DGT's ruling

Those who obtain income exclusively from employment income (limit of 22,000 euros) and movable capital income subject to withholding (limit of 1,600 euros) are not required to file a tax return. Upon exceeding the amount of 1,600 euros in movable capital income, the taxpayer becomes obliged to file a tax return.

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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