It is clear that the rental of a property must be declared because it implies a capital gain, but what happens with the properties owned by a taxpayer that are empty or not rented? Do they also have to pay Personal Income Tax (IRPF)?
Any worker, self-employed or employed, pensioner and, in short, any person who has received income during the previous calendar year must go through this procedure, as long as they comply with certain scales shown below.
Tax technicians belonging to the Hacienda have recently released a report in which they express suspicion for self-employed persons (Autonomos) who report earnings of less than 12,000€ per year. What can this mean for you?