When earning less than €22,000 annually from a single employer, you typically aren't required to file an income tax return. However, if you have multiple income sources, the threshold drops to €15,000. For those with multiple payers, you can earn up to €22,000 if the combined amount from secondary sources doesn't exceed €1,500 annually.

Filing is mandatory for individuals who receive:

• Rental income
• Returns from Treasury bills
• Housing subsidies
• Income from officially protected properties
• Capital gains from public aid
• Imputed rental income

How to Request Your Tax Draft:

• Online: Visit www.agenciatributaria.es
• Mobile: Use the "Agencia Tributaria" app
• Phone: Call 901 12 12 24 or 915 35 73 26 (automated service)
• Personal Assistance: 901 22 33 44 or 915 53 00 71 (Mon-Fri, 9:00-19:00)

Consequences of Not Filing:

• If you're required to file but don't, you may face penalties
• Late filing fees can accumulate
• The Tax Agency may initiate an investigation
• Potential fines based on unpaid tax amounts

Important Considerations:

• Even if you're not required to file, you may want to if you're due a refund
• Keep all relevant documentation for at least four years
• Check filing deadlines annually as they may change
• Consider consulting a tax professional if your situation is complex

Non-residents and expatriates should pay special attention to their tax obligations and may have different filing requirements. Always verify current thresholds and requirements as tax laws can change yearly.

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