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V1469-17 8 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Obligation to declare IRPF after receiving vehicle subsidy with no retention

The consultant asks whether they must declare their IRPF after receiving work income below 22,000 euros from a single employer and a 3,700 euro vehicle subsidy. The DGT confirms that declaration is required because the subsidy does not allow applying the exemption thresholds.

The question raised

Given the previous data, it is asked whether there is an obligation to file the 2016 IRPF tax return.

The DGT's ruling

The obligation to file a tax return does not apply if the income derives exclusively from employment income with a limit of 22,000 euros from a single payer, provided that other aggregate limits are not exceeded. Since a capital gain was obtained from a subsidy for a vehicle that is not subject to withholding and is not covered by exemptions, the exempt limit of article 96.2.b) of the IRPF Law does not apply. Therefore, the obligation to file a tax return is applicable.

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