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A taxpayer asks whether they must file an Income Tax return due to receiving a retirement pension and selling pine trees. The DGT responds that they must file, as income from economic activities triggers the obligation to declare.
Cuestión planteada Obligación de declarar por el IRPF en 2016.
El contribuyente está obligado a presentar la declaración del IRPF al haber obtenido rendimientos de actividades económicas. La excepción de no declarar no se aplica si el importe conjunto de los rendimientos íntegros de trabajo y actividades económicas supera los 1.000 euros anuales.
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