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A foreign-based employee with work income of 19,719.40 euros asks whether they must file their 2018 IRPF return. The DGT confirms no declaration is required, except where the right to a home purchase investment deduction applies.
Question posed: Whether there is an obligation to file a Personal Income Tax return for the 2018 tax period.
Taxpayers who obtain gross employment income with an annual limit of 22,000 euros are not required to file a tax return. This limit is reduced to 14,000 euros (or 12,643 euros for the 2018 tax year) if circumstances such as having more than one payer occur. Notwithstanding, there is an obligation to file if the right to a deduction for investment in the primary residence is exercised.
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