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V1516-20 21 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to file IRPF if income limits met

The DGT confirms that a taxpayer with work income below 22,000 euros and capital income below 1,600 euros is not required to file a declaration.

The question raised

Question raised: Whether there is an obligation to file an IRPF-2019 tax return.

The DGT's ruling

Taxpayers who obtain income exclusively from gross employment income with an annual limit of 22,000 euros, and gross income from movable capital subject to withholding tax with an annual limit of 1,600 euros, are not required to file a tax return. In this case, as these amounts are not exceeded, the inquirer is not obliged to submit a tax return.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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