The PIT return must generally be submitted between April and June each year.
Who is exempt?
- Employment income or pensions below €8,500 without withholding tax.
- Alimony up to €4,104.
- Income taxed at flat rates without aggregation.
- Very low or non-taxable income.
- Individuals with no income.
Exceptions
Exemption does not apply in cases such as self-employment, multiple income streams or joint taxation.
Should you still submit?
It may be beneficial to submit voluntarily to obtain refunds or prove income.
Conclusion
Exemption rules simplify compliance but require careful analysis to avoid missing tax advantages.
How Nominaurea can help
Nominaurea supports clients with:
- Tax obligation assessment.
- PIT submission.
- Tax optimisation.
- Ongoing advisory.
