Post actualizado el día September 27, 2026 by DeiviSanzPlay
And earned less than 22,000 a. If the second and of or here. With the 2025 SMI at 16,576 euros, many salaried workers with low wages are indeed required to file without knowing it.
Self-employed workers always file, without exception. Even if they were only registered with RETA for one month.
Important new development: recipients of SEPE benefits as their only income are no longer required to file in 2025. But recipients of the Minimum Vital Income are, always.
Income from movable capital and capital gains have a combined limit of 1,600 euros. If you earn more in interest, dividends or funds, file. If you have a rented flat, even a single room for 200 euros, you are also required to file.
Always review the Tax Agency’s draft return. Even if you are not required to file, submit the return if you are due a refund. The deadline ends on June 30, 2026.
