Skip to content
V1588-20 ·26 May 2020 ·consulta-vinculante Medium impact
Tax

Obligation to file IRPF declaration on non-withheld patrimonial gain from property sale

The consultant asks whether they must file their IRPF return having earned work income below 22,000 euros and a patrimonial gain from the sale of a property. The DGT responds that a patrimonial gain not subject to withholding breaks the exemption from filing obligation.

In 5 key points

Lifecycle

2020-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact