1.- If our 2017 work income comes from a single payer and does not exceed 22,000 euros gross per year, we do not have the obligation to present the declaration.

2.- If these 22,000 euros are not reached but there are several payers, we will not have the obligation as long as the sum of the amount paid by the second and the rest of the payers does not exceed the amount of 1,500 gross euros per year.

People who receive retirement pensions, unemployment benefits, compensatory pensions or payments for medical leave are also included in this section.

3 .- If the income from work income comes from several payers and the sum of the amounts received from the second and remaining yes exceeds 1,500 euros per year, the limit to be exempt from declaring down to 12,000 gross euros per year.