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V1216-20 4 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to declare IRPF if income thresholds are met, except in specific cases

The consultant asks whether a tax return is required having earned less than €22,000 from work and less than €1,600 from capital assets and patrimonial gains. The DGT responds that no declaration is required unless there are multiple payers or contributions that reduce the taxable base.

The question raised

Si está obligada a presentar la declaración del IRPF.

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