With the arrival of the IRS delivery period, many taxpayers wonder if they are required to submit the declaration or if they are dismissed from this procedure. The Tax Authority (AT) establishes various exceptions, exempting certain taxpayers of the delivery of the income statement. Find out in this article whether or not to be dismissed to deliver the IRS.
Who is dismissed to deliver the IRS?
According to the information available on the Finance Portal, they are exempt from presenting the IRS Declaration that taxpayers who, in the year in question, have only earned, isolated or cumulatively:
-Rends subject to liberatory ratesprovided for in Article 71 of the IRS Code, provided that they do not choose their encompassing;
-Dependent work or pensionsprovided that the total amount does not exceed 8.500 euros (or 4.104 euros in the case of food pensions) and that have not been subject to retention at the source;
-Subsidies or subsidies within the Common Agricultural Policy (PAC)provided that the annual amount is less than Four times the value of IAS (Indexing of social support) and that, cumulatively, taxpayers only have income subject to liberatory rates and dependent work income or pensions that do not exceed 4.104 euros;
-Isolated whose annual amount is less than Four times the value of IASprovided that the taxpayer does not increase other income or only has income subject to the liberatory fees of article 71 of the IRS Code.
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Exceptions to the dismissal of delivery
AT also clarifies that this dismissal does not apply in the following cases:
-If the taxpayer opts for joint taxation;
-If you have income from temporary and lifetime incomes that are not intended for the payment of pensions;
-earn In kind income;
Receive FOOD PENSIONS of higher than 4.104 euros annual.
Check your state
IRS delivery exemption may be a relief for some taxpayers, but it is essential to verify individually if they fit these conditions.
Conclusion
If in doubt, it is advisable to consult or a certified accountant to ensure correct compliance with tax obligations.
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