The Income Tax delivery campaign began on April 1st and runs until June 30th, but not all taxpayers are required to submit the annual income tax return. The legislation provides for specific situations in which this delivery can be waived, even if it is not always obvious to those who meet these criteria.
According to the website, which specializes in personal finance and financial literacy, the Tax and Customs Authority clarifies that there are different types of income that allow taxpayers to be exempt from this reporting obligation, as long as they respect certain limits.
Who can be left out
Among the most common cases are taxpayers who, throughout 2025, only obtained income from dependent employment or pensions of up to 8500 euros, as long as there was no withholding tax. This condition remains valid even when these income are accumulated with others subject to liberating rates, such as interest on time deposits.
Income arising from isolated acts of up to 2090 euros may also qualify for exemption, whether arising separately or combined with income already taxed at the exemption rate. The same principle applies to income such as bank interest, when the taxpayer chooses not to include it in the declaration.
Another group covered includes beneficiaries of subsidies or support from the Common Agricultural Policy up to 2090 euros. In this case, the exemption may also apply when these amounts are accumulated with income from dependent work or pensions, as long as the total does not exceed 4104 euros.
Situations that nullify the exemption
Despite these possibilities, there are exceptions that require the submission of the declaration even when income falls within the defined limits. One of these situations occurs when the taxpayer opts for joint taxation, whether married or in a stable union.
Those who receive lifetime or temporary annuities that are not classified as pensions are also excluded from the exemption. The same applies to those who have income in kind, such as the use of a vehicle assigned by the employer.
There are still other cases to be taken into account. Alimony benefits exceeding 4,104 euros require the submission of the declaration, as well as the holding of financial assets in territories with more favorable tax regimes, as provided for in current legislation.
How to prove income without submitting IRS
Exempted taxpayers do not receive the usual assessment note, a document containing the declared income. Still, there is a way to prove the amounts earned in the previous year.
After the campaign deadline ends, it is possible to request a certificate on the Finance Portal. The process is done online, through authentication, simply search for the option associated with delivery exemption and submit the respective request.
According to the same source, this document allows access to income communicated to the Tax Authority, functioning as official proof whenever necessary, particularly for banking or administrative purposes.
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