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V0630-17 ·9 March 2017 ·consulta-vinculante Medium impact
Tax

Obligation to declare IRPF if capital gains with retention exceed 1,600 euros

The consultant asks whether they must file their tax return for a pension below 22,000 euros and capital gains with retention above 1,600 euros. The DGT confirms that declaration is required.

In 5 key points

How it affects those involved

Individuals with capital gains subject to retention above 1,600 euros must declare their income regardless of pension amount.

Lifecycle

2017-03-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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