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The DGT confirms that a person with earnings from work of €13,654.62, capital gains subject to retention, and imputed immovable income below €1,000 is not required to file the IRPF as the income levels do not exceed the thresholds set out in Article 96 of the IRPF Law.
Individuals with income below the exempt thresholds are exempt from IRPF filing obligations, reducing administrative burden and compliance costs.
The fiscal team reviews your specific situation.
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