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V2522-17 ·5 October 2017 ·consulta-vinculante Medium impact
Tax

Duty to declare IRPF when work income exceeds 1,000 euros and there are patrimonial losses

A taxpayer with a pension of 14,000 euros and investment gains and losses asks whether they must file a declaration. The DGT responds that they are obliged to declare as the patrimonial loss exemption threshold is not met.

In 6 key points

How it affects those involved

Taxpayers with work income above 1,000 euros and patrimonial losses must declare IRPF even if they would otherwise be exempt.

Lifecycle

2017-10-05PublishedPublished 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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