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V1350-22 13 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to file income tax return if non-exempt earnings do not exceed €22,000

A query was raised regarding whether an individual with unemployment benefits of €13,836 and a redundancy payment of €15,600, having two payers, is required to file a tax return. The DGT ruled that if the redundancy payment is exempt, it is not taken into account when determining the obligation to file.

The question raised

It is asked whether, subject to the obligation to file the 2022 Personal Income Tax return, "it would be considered that I have two payers, or rather only one (since what I receive as severance pay would be exempt from taxation)".

The DGT's ruling

To determine the obligation to file a tax return, exempt income is not taken into account. If the severance pay is exempt income, the non-exempt employment income amounts to 13,836 euros. As this amount is lower than the 22,000 euro limit established in Article 96.2.a) of Law 35/2006, there is no obligation to file a return.

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