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V1116-20 28 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if earnings below 22,000 euros and no pension contributions

The taxpayer asks whether they must file their 2019 IRPF return having received 21,852.36 euros from a single employer and made pension contributions. The DGT responds that no declaration is required if there are no multiple employers and no reduction of taxable income due to pension contributions.

The question raised

Asks whether, given these data, they are obliged to file the 2019 Personal Income Tax return.

The DGT's ruling

There is no obligation to file a tax return if the gross employment income is 22,000 euros or less and originates from a single payer. However, the taxpayer shall be obliged to file if they make contributions to pension plans that reduce the taxable base. Therefore, the inquirer has no obligation if they do not fall under the circumstances set forth in section 3 of Article 96 of the Personal Income Tax Law and do not exercise the right to reduce contributions to the pension plan.

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