This is most certainly the case for the selfemployed individuals. The Autonomos are obliged to submit a return as part of their administrative obligations in all cases,
independently of the fact that they made a profit or not. However, there are some exceptions for individuals who get their incomes by other means.
- Workers who receive payments from only one client and whose annual salary is under 22,000€ are not obliged to submit a tax return. The submission of the return is voluntary because the tax would have been deducted at source. However it may be in their interest to submit a return in case they are due a rebate.
- Workers receiving an annual income below 22,000€ who, even having more than one client, the amounts received from the individual lesser payers does not exceed 1500€.
- Workers with more than one payer below the limit of 1500€ as mentioned in point 2 above but with a total of all incomes below 11200€.
- Pensioners with an annual pension under 11200€, in cases when the payer is not obliged to with-hold tax at source. This also applies to foreign pensions. That is, if your pension is over this figure, you are obliged to submit one.
- Real Estate related profit under 1000€ or loss under 500€, when the operation was subjected to retention or withholdings. (This allowance is compatible with cases 1-4)
- When interests and dividends do not exceed 1000€, and they are the only income.
The main reason for these exemptions is due to the fact that in most cases the Tax Agency has already received your tax via “retentions” performed by your payers at source, or your incomes are so small that any tax liability would be totally reduced by your personal allowances.
Any income coming from any other source than those mentioned here should be informed however small it might be.
Need any help with your tax return? Call us!
Business Legal, Accounts & Tax Consultants, Calle Miguel Delibes, 9,
+34 951 087 937