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El consultante pregunta si debe presentar la declaración del Impuesto sobre el Patrimonio del ejercicio 2025 teniendo una cuota a ingresar de cero euros. La DGT responde que la obligación de declarar persiste si el valor de los bienes y derechos supera los 2.000.000 de euros, independientemente de la cuota.
The tax team reviews your specific situation.
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