Taxpayers not required to declare - summary table
Ruler |
Earned income |
Limits |
Other conditions |
---|---|---|---|
1 |
Earned income |
22,000 |
|
15,000 |
|
||
|
1,600 |
|
|
|
1,000 | - | |
2 |
|
1,000 |
|
|
<500 |
|
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 , nor are taxpayers included who at any time during the tax period had been registered, as self-employed workers, in the Special Regime for Self-Employed or Self-Employed Workers (RETA), or in the Special Social Security Regime for Sea Workers (RETM) since, as of January 1, 2023, will be in all case obliged to declare regardless of the amount of their income.