Do I have to file an income tax return?
There are limits below which you don't have to file; for example, employment income of up to 22,000 euros a year, under the conditions set by law.
The rule
Taxpayers file, within the limits and conditions set by regulation.
«Los contribuyentes estarán obligados a presentar y suscribir declaración por este Impuesto, con los límites y condiciones que reglamentariamente se establezcan.»
The employment income limit
Employment income up to 22,000 euros a year, under the conditions of the law.
«a) Rendimientos íntegros del trabajo, con el límite de 22.000 euros anuales.»
Is something different in your case?
Tell us in your own words and we will tell you what applies to you, with the law in hand.
General information, not advice on your specific case. Text prepared with the help of artificial intelligence; every quotation is a verbatim extract from the official text and is checked against the BOE every night. Other common letters.