Income 2019: Which taxpayers are exempt from filing?

Like every year, it reaches Spanish homes. All citizens, but this does not mean that this declaration has to be presented. The regulations include some exceptions that, if fulfilled, mean that certain people are not obliged to carry out this procedure with the Treasury.

These conditions exempt certain taxpayers from having to file the return if their income depends exclusively on specific circumstances. This is the case of all people who obtain less than 22,000 euros per year gross salary, in general. However, there are more detailed cases that depend on a series of requirements.

As a rule, income from work when it comes from more than one payer is exempt from declaring up to 14,000 euros. But workers who have two or more payers and, from the second onwards, do not pay a total of more than 1,500 euros per year, will also have that limit of 22,000 euros for not declaring. Same band that applies to pensioners who have two or more payers and whose withholding of benefits has been determined by the Tax Agency.

The limit of 14,000 is also applicable to taxpayers whose income comes from work income taxed at a fixed withholding rate, from compensatory pensions for the spouse or non-exempt annuities for maintenance and when the payer of work income is not required to withhold .

On the other hand, all those citizens whose income comes exclusively from the full returns on movable capital (dividends or interest) and capital gains (from investment funds, games, lotteries…) who have been subject to withholdings or payments on account and with a limit of 1,600 euros.

In the same way, income from the return on movable capital that is not subject to withholding (derived from Treasury Bills, subsidies for the purchase of officially protected housing or appraised prices, as well as other state aid) will be exempt up to a limit set of 1,000 euros per year.

Finally, taxpayers who have exclusively obtained full income from work, capital or economic activities, as well as capital gains, subject to withholding or not, are not required to file their return, up to a maximum combined amount of 1,000 euros per year and property losses of less than 500 euros.

All these circumstances, each of which is due to specific cases, are summarized in an explanatory table for information purposes.