Limits to the obligation to declare

Limits to the obligation to declare: In income tax (IRPF) there is a threshold exempted from the obligation to file a return that is important to take into account when drawing up our statement because, if the result is to pay but we are not required to file a return, we can save money without committing an offense.

The limits for the year 2015 are as follows:

Income earned Limits Other conditions
– Earned income 22.000
  • A payer (2nd and remaining ≤ 1,500 per year)
  • Passive benefits of two or more payers whose witholdings have been determined by the Tax Agency
– Earned income 12.000
  • More than one payer (2nd and remaining> 1,500 per year).
  • Spousal compensatory pensions or child support
  • Payer yields not required to withhold.
  • Earnings subject to fixed rate of retention.
– Capital Gain / Loss 1.600
  • Liable to withholding or ADVANCED TAX PAYMENT, except
    capital gains from transfer or reimbursement of shares or
    holdings of IIC where appropriate retention base is not determined
    by the amount to be integrated into the tax base
– Real estate income imputed.
– Treasury bill Performances.
– Social Benefits for the purchase of social housing or appraised price.


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