Skip to content
Back to index
V2660-21 4 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · obligación de declarar

Indemnization exempt from dismissal does not count for declaration obligation

The DGT confirms that exempt income is not taken into account when calculating the threshold for tax declaration obligation.

The question raised

Question posed: Obligation to file a Personal Income Tax return in the event of having one or more payers, specifically when receiving a tax-exempt severance payment from a company and unemployment benefits from the State Public Employment Service.

The DGT's ruling

To calculate the thresholds for the obligation to file a tax return, exempt income shall not be taken into consideration. If the only labor income consists of unemployment benefits and an exempt severance payment, the threshold for not being required to file shall be 22,000 euros per annum, provided that there are no other labor income items that trigger the obligation to file.

Apply this to a real case

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

Email
Contact