2. Obligation to report
Persons holding the minimum vital income regulated in Law 19/2021, of December 20, which establishes the minimum vital income and all members of the coexistence unit are required to present a declaration of IRPF , in accordance with article 36.1.f and 2.c) of the aforementioned law regardless of whether or not they comply with the requirements established in article 96 of the Personal Income Tax Law for the obligation to declare.
Taxpayers required to declare
In general, taxpayers by the IRPF are required to present and sign a declaration for this Tax, with the limits and conditions established by regulation.
However, taxpayers who obtain income exclusively from the following sources, under individual or joint taxation, are not required to declare:
- Full income from work (including, among others, pensions and liabilities, as well as compensatory pensions and annuities for alimony) that do not exceed the following amounts:
22,000 euros annually if they come from a single payer.
This same limit also applies when the income from work comes from more than one payer, if the sum of the amounts received from the second and remaining payers, in order of amount, do not collectively exceed the amount of 1,500 euros per year.
The limit will also be 22,000 euros, in the case of taxpayers whose only income from work consists of the passive benefits referred to in article 17.2.a) and the determination of the applicable withholding rate has been carried out in accordance with the special procedure. established by regulation. To do this, the pensioner with two or more payers must have requested the determination of the withholding rate using form 146.
14,000 euros per year in the following cases:
- When they come from more than one payer (except for the exception provided for in the previous point).
- When compensatory pensions from the spouse are received.
- When annuities are received for food that are not exempt.
- When the payer of work income is not obliged to withhold in accordance with the provisions of the regulations (v. art. 76 Rgl. IRPF).
- When full income from work is received at the fixed withholding rate of article 80.1. 3 and 4 of the Tax regulations.
- Full income from movable capital (dividends from shares, interest from accounts, deposits or fixed-income securities, etc.) and capital gains (profits derived from redemptions of shares in Investment Funds, prizes for participation in contests or games, etc.), subject to withholding or payment on account, with the joint limit of 1,600 euros per year.
When the withholding base has not been determined based on the amount to be included in the tax base, the capital gain obtained from transfers or redemptions of shares or participations in collective investment institutions cannot be attributed as capital gain subject to withholding or income to account for the purposes of the exclusionary limits of the obligation to declare.
- Imputed real estate income , full income from movable capital not subject to withholding derived from Treasury Bills and subsidies for the acquisition of officially protected or appraised-price housing and other capital gains derived from public aid , with the joint limit of 1,000 euros per year.
When the taxpayer has not been the owner of the properties that generate imputed real estate income during the entire year (because it was acquired or transferred in said year), the amount will be prorated based on the number of days of the year during which the taxpayer has been owner thereof.
Exception to the obligation to declare
In no case will taxpayers who exclusively obtain full income from work, capital (movable and real estate) or economic activities, as well as capital gains, be required to declare (except as provided in the following section), with the joint limit of 1,000 euros per year and property losses of less than 500 euros.
Obligation to declare if certain deductions or reductions are made
In all cases, taxpayers who have the right to apply the following deductions or reductions are required to declare when they exercise such right:
- Contributions to protected assets of people with disabilities, pension plans, insured pension plans or social security mutual societies, corporate social security plans and dependency insurance that reduce the tax base.
- Deduction for investment in housing (Transitional regime)
- Deduction for double international taxation.
To determine the obligation to declare, it is important to take into account the following:
- Obtaining other types of income:
In all cases, taxpayers who receive any other type of income or those that exceed the amounts or maximum limits indicated are required to declare.
- Exempt income:
Tax-exempt income will not be taken into consideration (such as, for example, Social Security pensions for absolute permanent disability or severe disability, public scholarships for studying, annuities for alimony received from parents by judicial decision).
Income subject to the special tax on certain lotteries and bets, regulated in the thirty-third Additional Provision of the Tax Law, will not be taken into account.
Joint income tax return
To determine the existence or not of the obligation to declare, the amount of income, the taxable and liquidable base and the tax debt, the rules of individual taxation will generally be applied, without being applicable, except in cases expressly provided for in the standard, the increase or multiplication of the amounts or limits depending on the number of members of the family unit.
Income of any type obtained by each and every member of the family unit will be taxed cumulatively. However, in order to determine the number of payers, the situation of each of the members of the family unit will be taken into account. individually considered
All members of the family unit will be subject to the tax jointly and severally, so that the tax debt, resulting from the declaration or discovered by the Administration, may be demanded in its entirety from any of them.
The same tax scales apply as for individual taxation.
Except in the cases expressly provided for in the Personal Income Tax regulations, the joint declaration does not entail the extension of any of the limits that affect certain deductible items.
Negative items from previous periods not offset by the taxpayers that make up the family unit can be offset in accordance with the general personal income tax rules, regardless of whether they come from a previous individual or joint return.
The negative items determined in joint taxation will be offset, in the case of subsequent individual taxation, exclusively by those taxpayers to whom they correspond.
Reductions in the tax base for contributions to social security systems, including those established in favor of people with disabilities, to the protected assets of people with disabilities and to the Social Security Mutual Fund for professional athletes, their maximum reduction limits will be applied individually by each participant, contributor, mutual member or insured member of the family unit who is entitled to any of these reductions.
In any of the types of family unit, the personal minimum applicable in the joint declaration will be 5,550 euros per year, regardless of the number of members included in it. The calculation of the increase in the personal minimum by age of the taxpayer will be carried out in accordance with the personal circumstances of each of the spouses integrated into the family unit.
The calculation of the minimum for the taxpayer's disability will be carried out taking into account the circumstances of disability that, if applicable, exist in each of the spouses integrated into the family unit.