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V2313-18 ·8 August 2018 ·consulta-vinculante Medium impact
FISCAL

Taxpayer required to file IRPF return due to patrimonial losses exceeding 500 euros

A taxpayer asks whether they must file their IRPF return after receiving income from employment, mobile capital, real estate rentals, and a patrimonial gain and loss. The DGT confirms that filing is required because patrimonial losses exceed 500 euros.

In 6 key points

How it affects those involved

Taxpayers with patrimonial losses above 500 euros must file their IRPF return, regardless of other income sources.

Lifecycle

2018-08-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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