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The consultant asks whether they must file their 2019 IRPF return after earning less than 22,000 euros from work and having a patrimonial loss of 157.43 euros. Tax authorities confirm that declaration is required as the exemption thresholds are not met.
Individuals with work income below 22,000 euros and patrimonial losses must still declare their IRPF return if their total income exceeds 1,000 euros.
The tax team reviews your specific situation.
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