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Una persona pregunta si está obligada a presentar la declaración del IRPF por haber percibido pensiones, rendimientos de cuentas bancarias, una ayuda de la Junta de Andalucía y rentas del extranjero. La DGT indica que no puede determinar la obligación con los datos aportados, pero señala que deberá declarar si no se cumplen los límites de exención o si ejerce el derecho a la deducción por doble imposición internacional.
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