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A taxpayer asks whether they must file a tax return after working abroad and earning less than 60,000 euros. The DGT clarifies that the 60,100 euro threshold applies to the exemption of foreign income, not to the obligation to declare, which depends on other thresholds based on the number of payers.
Question posed: Whether there is an obligation to file an income tax return, even if the threshold of 60,000 euros is not exceeded.
The obligation to file a tax return is governed by Article 96 of the Personal Income Tax Law (LIRPF), where the threshold for employment income is 22,000 euros, or 14,000 euros if derived from more than one payer. Exempt income is not taken into account when calculating these thresholds. If the gross employment income does not exceed said thresholds and no other mandatory circumstances apply, there is no obligation to file a tax return.
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