The tax return must be filed within 25 calendar days after the 6 months that follow the conclusion of the tax period.
If, at the start of the indicated period, the Ministry of Finance and Civil Service has not determined the filing method for that tax period, the tax return will be filed within the 25 calendar days following the enforcement date of the regulation determining the said filing method. However, in this case, the taxpayer may choose to file the return within the period referred to in the previous paragraph, complying with the formal requirements established for the return for the previous tax period.
Fully exempt taxpayers are not obliged to file a tax return.
Partially exempt taxpayers are required to declare all income, exempt and non-exempt. However, the taxpayers referred to in section 3 of article 9 LIS will not be required to submit a declaration when they meet the following requirements:
their total income does not exceed 75,000 euros a year.
Revenue corresponding to non-exempt income shall not exceed €2,000 per year.
All non-exempt income obtained is subject to withholding.