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Un trabajador residente en España pregunta si debe presentar la declaración de la renta si sus ingresos son inferiores a 60.100 euros y están exentos por el artículo 7 p) de la LIRPF. La DGT responde que no tiene obligación de declarar si solo percibe esas rentas exentas y no concurre ninguna otra circunstancia que obligue a la presentación.
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