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The consultant asks whether they must file their IRPF return after receiving 16,000 euros in pension and 2 euros in patrimonial gains. The DGT responds that no declaration is required if income does not exceed 14,000 euros, especially where there is more than one payer or other specific circumstances apply.
Taxpayers with income below 14,000 euros and no other specific circumstances are exempt from filing their IRPF return.
The tax team reviews your specific situation.
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