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V2319-20 7 July 2020 · 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 earnings do not exceed legal thresholds

An individual enquired whether they were required to file an income tax return after receiving a widow's pension of 13,400 euros and a grant of 727 euros. The DGT ruled that there is no obligation to file, as the amounts fall within the exclusion limits established by law.

The question raised

Whether she is required to file an Income Tax (IRPF) return.

The DGT's ruling

Pursuant to Article 96.2 of Law 35/2006, individuals who obtain income exclusively from certain sources under specific limits are not required to file a tax return. In this case, the taxpayer is not required to file because their income (13,400 euros in employment income and 727 euros in public subsidies) falls within the prescribed exclusion thresholds.

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