Not all taxpayers need to submit their Income Tax declaration in 2026. The Finance Portal explains the cases of exemption, but there are important exceptions that may require submission even when income is low.
There are taxpayers who may be exempt from submitting their Income Tax declaration this year, but this exemption only applies to very specific situations foreseen in the for income obtained in 2025.
The Income Tax campaign is already underway and, for many taxpayers, one of the main doubts is understanding whether they are still obliged to submit the annual declaration. The answer depends on the type of income received, the amounts involved and some additional conditions that are not always known. The Finance Portal reminds you that the Model 3 declaration is delivered from April 1st to June 30th.
According to official information from the Finance Portal, anyone who, in 2025, only received income taxed by exemption rates and does not want to include it in the IRS, is exempt from submitting the declaration. The same exemption also covers income from dependent employment and/or pensions up to 8,500 euros, as long as there has been no withholding tax, either alone or in conjunction with income taxed at exemption rates.
Who may be laid off in 2026
The exemption also includes anyone who has received income from isolated acts of up to 2,090 euros, an amount corresponding to four times the 2025 IAS, as long as they have no other income or only receive income taxed at exemption rates. This list also includes subsidies or support from the Common Agricultural Policy of up to 2,090 euros, alone or in conjunction with income taxed at exemption rates, or with salaries and pensions up to a total limit of 4,104 euros.
This means that it is not always enough to have a low income to be automatically free from the obligation. The taxpayer must fit exactly into the scenarios provided for by the Federal Revenue Service and article 58 of the Income Tax Code and that there be no other income outside of these situations.
There are exceptions that require delivery
The AT makes it clear that this exemption does not apply to those who opt for joint taxation, as is the case with married couples or partners who choose to declare jointly. There is also no exemption for those receiving lifetime or temporary annuities that are not pensions.
Taxpayers who have received income in kind, such as the use of a company car, as well as anyone who has received alimony worth more than 4,104 euros, are also excluded. Another case in which the obligation remains is that of those who hold assets in countries, territories or regions with a clearly more favorable tax regime, in accordance with § 7 of article 57 of the Income Tax Code.
Including income can change the obligation
One of the most important points is the option to include income subject to exemption rates. Even if these income are initially included in cases of exemption, the exemption ceases to apply if the taxpayer wants to include them for the purposes of applying general income tax rates.
In practice, this can happen when the person understands that including certain income may be more favorable to them from a tax point of view. In this situation, delivery of the declaration becomes necessary to exercise this option. Furthermore, article 58 of the IRS Code also clarifies that the exemption does not prevent anyone from submitting a declaration under general terms, if they so wish.
Is there a way to prove your income even without delivering it?
Anyone exempt from submitting the declaration can still obtain a document proving the income reported to the Federal Revenue Service. The Finance Portal indicates that, after the delivery deadline has passed, it is possible to request a certificate through its own functionality to waive IRS delivery.
Therefore, exemption does not mean a total absence of registration or evidence. For many taxpayers, this proof may continue to be necessary for support, applications or other situations in which proof of income is required.
Confirm before ignoring statement
Although the exemption represents a bureaucratic relief for many taxpayers, the most prudent thing is to carefully confirm whether the specific case meets all the criteria defined by the tax authorities. A small detail, such as withholding tax, another type of income, joint taxation or the option to combine income subject to exemption rates, can completely change the declaratory obligation.
Thus, the essential message is simple: yes, there are taxpayers exempt from submitting Income Tax in 2026, but this exemption only applies to very specific profiles and with rules well defined by the Federal Revenue Service and the Income Tax Code.
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