ECONOMIC LIMITS FOR PURPOSES OF PERSONAL INCOME TAX 2019 TO NOT HAVE THE OBLIGATION TO DECLARE

NOT REQUIRED to declare: (Art.96 and DT Eighteenth Law 35/2006 and art.61 Regulation)

Taxpayers who have obtained income in 2019 exclusively from the following sources, in individual or joint taxation:


a) Full earnings from work, with the general limit of 22,000 euros per year when they come from a single payer. Also when they come from more than one payer and any of the following two situations occur:

1º that the sum of the amounts received from the second and other payers, in order of amount, does not exceed as a whole the amount of € 1,500 per year.

2nd that their only earnings from work consist of the passive benefits referred to in art. 17.2 a) of the tax law and the determination of the applicable withholding rate would have been made in accordance with the special procedure of article 89.A) of the Regulations.

b) Full work performance, with a limit of € 14,000 per year:

1º) When they come from more than one payer, provided that the sum of the amounts received from the second and other payers, in order of amount, exceeds the total amount of € 1,500 per year.
2º) Cuando se perciban pensiones compensatorias del cónyuge o anualidades por alimentos diferentes de las percibidas de los padres, en virtud de decisión judicial previstas en el art. 7 k) de esta Ley.
3º) When the payer is not obliged to withhold according to art.76 RIRPF
4º) cuando se perciban rendimientos íntegros del trabajo sujetos a tipo fijo de retención.

c) Full income from movable capital and capital gains subject to withholding or payment on account, with the joint limit of 1,600 euros per year. (Non-exempt share dividends, interest, capital gains)

Lo dispuesto en esta letra no será de aplicación respecto de las ganancias patrimoniales procedentes de transmisiones o reembolsos de acciones o participaciones de instituciones de inversión colectiva en las que la base de retención, conforme a lo establecido en el apartado 2 del artículo 97 del Reglamento del impuesto, no proceda determinarla por la cuantía a integrar en la base imponible.

d) imputed real estate income referred to in art. 85 of the tax law, full income from movable capital not subject to withholding derived from Treasury Bills and subsidies for the acquisition of officially protected or priced homes and other capital gains derived from public aid, with the joint limit of 1,000 annual euros.

Neither will taxpayers who obtain exclusively full income from work, capital or economic activities, as well as capital gains, have to declare, with the joint limit of 1,000 euros per year and capital losses of less than € 500.

For the purposes of determining the obligation to declare, the exempt income and the income subject to the special tax on certain lotteries and bets, regulated in DA Thirty-third of Law 35/2006, will not be taken into account.