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A resident worker asks whether they must file their tax return if their income is below 60,100 euros and exempt under article 7 p) of the IRPF law. The DGT confirms no filing obligation exists if only exempt work income is received and no other circumstances trigger the requirement.
Question posed: Whether there is an obligation to file a Personal Income Tax return.
To calculate the thresholds for the obligation to file a tax return, exempt income is not taken into account. If the taxpayer obtains exclusively exempt income and no other circumstance arises that mandates filing, there is no obligation to submit an IRPF tax return. The threshold for employment income does not apply if such income is not subject to taxation.
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