Taxpayers not required to declare - summary table

Ruler	Income obtained	Limits	Other conditions
1	Earned income	22,000	One payer (2 and remaining ≤ 1,500 euros per year). Passive benefits from two or more payers whose withholdings have been determined by the Tax Agency.
	Earned income	15,000	More than one payer (2 and remaining >1,500 euros per year). Non-exempt spousal pensions or alimony annuities. Payer of income not required to withhold. Income subject to a fixed withholding rate
	Income from movable capital. Capital gains.	1,600	Subject to withholding or payment on account, except for capital gains from transfers or refunds of shares or interests in IICs in which the withholding base does not need to 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 fixed-price housing. Other capital gains derived from public aid	1,000	-
2	Income from work. Capital gains (personal and real estate). Income from economic activities except taxpayers in RETA or RETM . Capital gains.	1,000	Whether or not subject to withholding or payment 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 low-value income. Consequently, if a taxpayer is not required to file a tax return due to the nature and amount of income obtained in accordance with the limits and conditions of Rule 1, Rule 2 will not apply.

When, following the application of the limits and conditions of rule 1, the taxpayer is obliged to file a return, rule 2 and its limits must be consulted to verify whether the exclusion from the obligation to file applies when dealing with low-value income.

Please note that Rule 1 does not list capital losses among the cases exempt from the obligation to file.

Likewise, please note that rule 2 does not list the imputation of income , nor does it include taxpayers who at any time during the tax period had been registered, as self-employed workers, in the Special Regime for Self-Employed Workers (RETA), or in the Special Social Security Regime for Sea Workers (RETM) since, as of January 1, 2023, will in any case be required to declare regardless of the amount of their income.