Taxpayers not required to declare - summary table

Ruler	Earned income	Limits	Other conditions
1	Earned income	22,000	One payer (2 and remaining ≤ 1,500 euros annually). Passive benefits from two or more payers whose withholdings have been determined by the Tax Agency.
	Earned income	14,000	More than one payer (2 and remaining >1,500 euros per year). Compensatory pensions for the spouse or annuities for non-exempt food. Payer of income not obliged to withhold. Income subject to a fixed withholding rate
	Returns on movable capital. Capital gains.	1,600	Subject to withholding or deposit on account, except capital gains from transfers or redemptions of shares or participations of IIC in which the withholding base should not be determined by the amount to be included in the tax base.
	Imputed real estate income. Treasury Bill Yields. Subsidies for the acquisition of officially protected or assessed-price housing. Other capital gains derived from public aid	1,000	-
2	Income from work. Capital returns (furniture and real estate). Returns from economic activities . Capital gains.	1,000	Subject or not to withholding or deposit on account.
2	Property losses.	<500	Whatever its nature.

Comments on the painting:

Rule 2 and its limits are independent of those contained in rule 1, acting in any case as a corrective criterion for rule 1 for small amounts of income. Consequently, if a taxpayer is not required to declare due to the nature and amount of the income obtained in accordance with the limits and conditions of rule 1, the application of rule 2 will not apply.

When, from the application of the limits and conditions of rule 1, the taxpayer is obliged to submit a declaration, rule 2 and its limits must be used to verify whether the exclusion of the obligation to declare applies when dealing with small amounts of income. .

Please note that in rule 1, property losses are not listed among the cases exempt from the obligation to declare.

Likewise, keep in mind that rule 2 does not list the imputation of income.