The answer to this question we have to in Article 98 of Law 35/2006. THE Tax Office takes the draft to taxpayers who obtain only the following income:
- a. Income from work.
- b. Investment income subject to withholding or prepayment, as well as derivatives of Treasury bills.
- c. Capital gains subject to withholding tax or account, as well as subsidies for the purchase of a primary residence.
- d. Allocation of property income and those other sources of income as the Minister of Finance and Public Administration, according to information that may have hereafter the tax authorities, within the limits and conditions set forth by it.
When the tax administration lacks the information necessary for the preparation of the draft declaration, the taxpayer shall make available data that can provide the preparation of the tax return.
HERRERA ECONOMISTS AND LAWYERS