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The consultant asks whether a tax return is required having earned less than €22,000 from work and less than €1,600 from capital assets and patrimonial gains. The DGT responds that no declaration is required unless there are multiple payers or contributions that reduce the taxable base.
Taxpayers with low income from work and capital are generally exempt from filing a tax return, provided no exceptions apply such as multiple payers or contributions affecting the taxable base.
The tax team reviews your specific situation.
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