La Income Campaign 2025 It is already underway and, as every year, it is essential to review all tax information in detail to avoid errors, take advantage of deductions and comply with the deadlines set by the Tax Agency.
At Ennumera we support freelancers, companies, associations and individuals throughout the entire process, guaranteeing a declaration secure, optimized and 100% compliant with regulations.
Who is required to file an income tax return?
1. With income from work (salaries, pensions, etc.)
Required to declare if they exceed:
- € 22.000 per year when they come from single payer.
- € 15.000 per year when there is two or more payers, as well as the second and subsequent ones exceed €1.500 total.
- € 15.000 per year if they are perceived:
- Compensatory spousal pensions
- Non-exempt alimony payments
- Payer without obligation to withhold
- Fixed withholding rates
2. With income from economic activities (self-employed)
Always required to declare, regardless of the amount.
Includes:
- Self-employed workers under direct estimation
- Solutions
- Professionals
- Corporate self-employed
3. With returns from movable and immovable capital
Required if they exceed:
- € 1.600 per year in:
- Interests
- Dividends
- Capital gains subject to withholding
- Rentals with withholding
4. With capital gains without withholding
Required if they exceed:
- € 1.000 per year in:
- Awards
- Subsidies
- Public aid (including rental assistance)
5. With imputed real estate income, Treasury bills or housing subsidies
Required if they exceed:
- € 1.000 per year on the whole.
6. With income from abroad
Obligated if:
- They exceed the previous limits, or
- The payer does not practice withholdingeven if the amount is low.
Special attention to:
- Foreign pensions
- Digital platforms
- International teleworking
7. Obligation to receive the Minimum Living Income (IMV)
- Owners and all members of the cohabitation unit They must file a declaration, alwayseven if they have no income.
8. Cryptocurrency Obligation
Obligated if:
- Hay sales, exchanges, staking, airdrops or any capital gain.
- Not mandatory if they are simply kept still, but recommended for traceability.
9. Obligation for rents
Bound always that there is a rented property, even if the return is low or negative.
10. General limit: obligation based on minimum income
Those who have the following must declare them:
- More than €1.000 in annual income in total, or
- Capital losses exceeding €500
Even if they do not exceed other limits.
If you have any questions, you can contact ENNUMERA by phone at 965785761 or info@ennumera.com
You can also submit the documentation using the following form: https://ennumera.bitrix24.site/crm_form_ak6wp/
