Am I required to file a tax return?

The answer to this question is specified in Article 96 of Law 35/2006, probably one of the most important and intricate items of this Act, by the enormous casuistry is Here you have what it literally says. We hope it is of interest.

Article 96 Obligation to declare

1. Taxpayers are required to submit and sign this tax declaration, within the limits and conditions established by regulation.

2. However, not have to declare that obtain income exclusively from the following sources, in single or joint taxation:

  • a) Gross salary income, with a limit of 22,000 euros per year.
  • b) Integrity investment income and capital gains subject to withholding or payment on account, with the limit set of 1,600 per year.Nothing in this letter shall not apply in respect of capital gains from transfer or reimbursement of shares in collective investment schemes in which the retention base, as established by regulation, determine it is not appropriate for the amount to integrate into the tax base.
    Ir a Norma modificadoraLetter b) of paragraph 2 of Article 96 reads, with effect from January 1, 2014, by the second paragraph of the number of article 3 of Law 16/2013, of 29 October, laying down measures in environmental taxation and other tax and financial measures ("BOE" October 30) are adopted.Effective: January 1, 2014 Effects / Application: January 1, 2014
  • c) Real estate rents charged under Article 85 of this law, whole investment income not subject to withholding derived from treasury bills and subsidies for the purchase of subsidized housing or appraised price, with the limit set of 1,000 per year.

In no event shall declare taxpayers obtaining exclusively gross salary income, capital or economic activities as well as capital gains, with the limit set of 1,000 euros per year and losses of less than EUR 500.

Ir a Norma modificadoraNumber 2 of Article 96 reads, with effect from January 1, 2008, by Article 69 of Law 2/2008 of 23 December, the State Budget for 2009 ("BOE" December 24).Effective: January 1, 2009 Effects / Application: January 1, 2008

3. The limit referred to in paragraph a) of paragraph 2 above will be 11,200 euros for taxpayers who receive gross salary income in the following cases relates:

  • a) When coming from more than one payer. However, the limit is $ 22,000 per year in the following cases:
    • 1 If the sum of the amounts received from the second and remaining payers, in order of amount, not exceeding in the whole the amount of 1,500 euros per year.
    • 2 In the case of taxpayers whose only employment income consist of passive that Article 17.2) of this Act and the determination of the applicable withholding had been made in accordance with the special procedure established by regulation refers to benefits.
  • b) When alimony or spousal annuity for different foods than those provided for in Article 7 of this Act are levied.
  • c) When the payer of the income from work is not required to withhold in accordance with the provisions of the regulations.
  • d) When gross salary income subject to withholding rate fixed perceived.
Ir a Norma modificadoraNumber 3 of Article 96 reads, with effect from January 1, 2008, by Article 69 of Law 2/2008 of 23 December, the State Budget for 2009 ("BOE" December 24).Effective: January 1, 2009 Effects / Application: January 1, 2008

4. They shall state taxpayers entitled to deduction for business savings account, double taxation or provide input to protected assets of persons with disabilities, pension plans, guaranteed pension plans or mutual welfare in any case , business plans and insurance welfare dependency that reduce the tax base, under the conditions established by regulation.

Ir a Norma modificadoraNumber 4 of Article 96 reads, with effect from January 1, 2013, by paragraph seven of Article 1 of Law 16/2012, of 27 December, amending various tax measures aimed at consolidation of finance are made public and stimulate economic activity ("BOE" December 28).Effective: January 1, 2013 Effects / Application: January 1, 2013

5. Models statement by the Minister of Finance, which will establish the form and terms of presentation, as well as the assumptions and conditions for the submission of statements by electronic means shall be approved.

6. The Minister of Finance may approve the use of simplified or special declaration forms.

The statement was made in the manner, terms and forms established by the Minister of Finance.

Taxpayers must complete all of the information concerning them contained in the declarations, accompanying documents and evidence to be established and present them in places determined by the Minister of Finance.

7. The successors of the deceased are bound to comply with tax obligations outstanding for this tax, excluding penalties, in accordance with Article 39.1 of Law 58/2003, of 17 December, General Tax.

8. When taxpayers have no obligation to declare, public authorities may not require the provision of statements by this tax in order to obtain grants or any public benefits, or in any way to condition them to the presentation of such statements.

9. The Law on State Budget may amend the provisions of the preceding paragraphs.

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