Personal Income Tax Return Declaration exemptions 2018 firts part

Exemption for income received from work done abroad

Income from work actually performed abroad is exempt from tax, subject to the following requirements:

That such work be carried out for a company or entity not resident in Spain or a permanent establishment located abroad.

In particular, when the entity to which the work is addressed is related to the employee's employer or to the entity to which it provides its services, the work shall be deemed to have been carried out for the non-resident entity when, in accordance with the provisions of the Corporation Tax Law, an intra-group service may be considered to have been provided to the non-resident entity because the service produces or may produce an advantage or profit for the receiving entity.

The territory in which the work is carried out must be subject to a tax of an identical or similar nature to that of this tax and must not be a country or territory that has been classified as a tax haven by regulation. This requirement will be considered fulfilled when ...

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Spanish income tax 2018 untaxed income part two

Not all income is included in the 2018 tax return. In this list there are some of them:

Income from work

DSA and travel subsistence allowances under the conditions and within the limits laid down by the regulations.

Deliveries that are excluded by law from consideration as remuneration for work in kind.

50% of the income from work earned by the crew members of vessels entered in the Special Register of Shipping Companies and Vessels registered in the Canary Islands and of vessels operating regular services between the Canary Islands and between the Canary Islands and the rest of Spain, in accordance with the terms of Articles 73, shall be considered an exempt income.2 and 75 of Law 19/1994, as amended by Law 4/2006, of 29 March.

The income shall also be considered to be 50 % of the income from work accruing ...

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Citizens who must file the spanish tax return 2018

CONTRIBUTORS OBLIGATED TO DECLARE (art. 96 Law) in the Personal Income Tax Return for 2018

In general, taxpayers are required to file and sign income tax returns for this tax, with the limits and conditions established by law.

However, taxpayers who obtain income exclusively from the following sources, either individually or jointly, are not required to declare:

Full income from work (including, but not limited to, pensions and passive assets, as well as compensatory pensions and maintenance annuities) not exceeding the following amounts:

22,000 per year if they come from a single payer.

The same limit also applies when the income from work comes from more than one payer, if the sum of the amounts received from the second and other payers, in order of amount, does not exceed 1,500 euros per annum ...

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