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Un contribuyente pregunta si debe presentar la declaración de IRPF 2025 habiendo obtenido rendimientos del trabajo de 20.975,61 euros, aportaciones empresariales a planes de pensiones de 238,03 euros y rendimientos de capital mobiliario de 45,81 euros. La DGT responde que no estará obligado a declarar siempre que no se encuentre en los supuestos de varios pagadores y no ejerza el derecho a reducir las aportaciones al plan de pensiones.
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