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A query was raised regarding whether incurring capital losses in 2021 mandates the filing of an income tax return. The Directorate General of Taxes (DGT) has ruled that there is no obligation to file if capital losses do not exceed 500 euros.
Cuestión planteada Se pregunta si por la obtención de las referidas pérdidas está obligado a presentar la declaración del IRPF-2021.
Según el artículo 96 de la Ley 35/2006, no están obligados a declarar los contribuyentes que obtengan exclusivamente rendimientos del trabajo, de capital o de actividades económicas, así como ganancias patrimoniales, con un límite conjunto de 1.000 euros y pérdidas patrimoniales de cuantía inferior a 500 euros. Por tanto, si las pérdidas patrimoniales no superan los 500 euros, no hay obligación de presentar la declaración.
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