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A query was raised regarding whether members of institutes of consecrated life of the Catholic Church must file personal income tax (IRPF) returns simply because they are included in the Special Regime for Self-Employed Workers. The Directorate General of Taxes (DGT) ruled that they are not required to do so, as their inclusion in this regime does not stem from their status as self-employed workers.
Question posed: Whether the obligation to file a tax return under Personal Income Tax, as provided for in Article 96.2 of the Tax Law, is applicable to the collective of religious persons of the Catholic Church.
For the obligation to file a tax return to arise pursuant to Article 96.2 of the Personal Income Tax Law (LIRPF), inclusion in the self-employed regime must be in the capacity of a self-employed worker. In the case of members of institutes of consecrated life, their membership in the regime does not determine their consideration as self-employed workers. Therefore, the requirement of Article 96.2 of the LIRPF is not met, and they are excluded from that specific obligation.
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