conditions

Let’s clarify the minimum income to file the income tax returnso you can know if you have to do it or not. Because there are some cases in which if your income is not much, you will be exempt from doing it. As usual, if you have collected more than certain amounts During the last tax year, you will have to file the declaration. It is not a fixed amount, because it depends on whether you have only one or more than one payer. Remember that according to the Income calendarthe campaign starts on April 8 Who doesn’t have to pay the rent? We are going to tell you the limits of income from work below which you do not have the obligation to file the Income Tax return, unless it is one of the cases that we will tell you later and which are always obligated. These limits are for those hired as employees. If you have only had one payer: If in total you earned less than 22,000 euros gross per year, you are not obliged to declare the income. If you have had two or more payers: When you have had several payers and the second and remaining one has paid you more than 1,500 euros, the limit for not having the obligation to declare drops to 15,876 euros gross per year. If the second payer or any of the remaining ones has not paid you more than 1,500 euros, then the limit is still 22,000 In addition to these limits, starting with the 2025 Income that we will make in 2026, the obligation to make the income for those who receive non-contributory benefits or subsidies from the SEPE is supplemented. This exception is only if you have no other sources of income such as rents or profits on the stock market, which will force you to account with the Treasury. Other income beyond work In addition to your salary, there are other types of income that may force you to declare or that they can exempt you if you do not exceed certain amounts, as long as one of the previous conditions is not also met. They are the following: Full income from movable capital (dividends, interest on accounts, deposits, investment funds, prizes) subject to withholding or deposit into accounts. The limit below which you do not have to make the declaration is 1,600 eurosand if you exceed it you will have to declare. Imputed real estate income, public aid and subsidies for the purchase of housing must be declared if they exceed the 1,000 euros. Asset losses greater than 500 euros They also require declaration. If you are below these amounts, you will not have the obligation for this reason. Who has an obligation ALWAYS and without exception And just as we have told you what can make you exempt from filing your income tax return, now we will tell you in which cases it will be mandatory do it. They are the following: Self-employed: Any self-employed worker will always have to file an income tax return, regardless of their income level. Minimum Vital Income (IMV): People who receive the Minimum Living Income must always submit the income tax return, even if they do not exceed the general limits. Also the rest of the people in the coexistence unit. Food annuities: Those who receive annuities for food that are not exempt, or when the payer of work income is not obliged to withhold. For example, in the case of separation or divorce, if the child receives maintenance annuities from the parents by virtue of a court decision or the regulatory agreement. In Xataka Basics | IRPF withholding calculator 2025: how to use it online to know your minimum withholding recommended by the Treasury