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The inquirer asks whether their 22-year-old daughter, who earned €1,486 from English tutoring, must file an Income Tax (IRPF) return and if she is considered part of their family unit. The DGT responds that she is not required to file a return as she has not exceeded the legal thresholds, and she cannot be taxed jointly with her parents as she is an adult.
Cuestión planteada - Si dicha hija está dentro de la unidad familiar, y si tiene la obligación de presentar declaración de IRPF.
Los ingresos por impartición de clases se califican, por regla general, como rendimientos del trabajo. La hija no está obligada a presentar declaración de IRPF al no superar el límite de rentas del trabajo establecido en el artículo 96 de la LIRPF. Asimismo, la hija no forma parte de la unidad familiar de sus padres para la tributación conjunta, ya que es mayor de edad y no se aprecia incapacidad judicial.
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