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V2149-18 18 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax declaration required for income exceeding work earnings threshold

The consultant asks whether they must file their 2017 IRPF return after receiving unemployment benefits and pension plan contributions. The DGT confirms that a declaration is required as the work income threshold has been exceeded.

The question raised

Cuestión planteada Si con los datos referidos existe obligación de presentar la declaración del Impuesto sobre la Renta de las Personas Físicas de 2017.

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