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V2989-21 24 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No obligation to file Income Tax return if employment income is below €22,000 under certain payer limits

A query was raised regarding whether there is an obligation to file an Income Tax return after receiving a retirement pension of €14,600 and a pension plan benefit of €1,400. The DGT ruled that there is no obligation to submit a tax return.

The question raised

Obligation to file the 2021 Personal Income Tax return with the following data: INSS retirement pension in the amount of 14,600 euros and a pension plan benefit in the amount of 1,400 euros.

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