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V1893-18 27 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · obligación de declarar

No obligation to file income tax returns if excluded income limits are met

A taxpayer inquired whether they were required to file a 2017 Income Tax (IRPF) return after receiving income from employment, movable capital, real estate, and capital gains. The Directorate General of Taxes (DGT) ruled that there is no obligation to file, provided that the reduced limits under Article 96.3 of the IRPF Law do not apply.

The question raised

Given the previous data, it is asked whether there is an obligation to file the 2017 Personal Income Tax return

The DGT's ruling

There is no obligation to file a tax return if the income derives exclusively from specific sources and does not exceed the limits established in Article 96.2 of Law 35/2006. In this case, the obligation does not exist provided that the circumstances of paragraph 3 of the same article, which reduce the limit for employment income to 12,000 euros, do not apply.

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