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A taxpayer inquired whether she was obliged to file an Income Tax return after receiving salaries from two payers and a small income attributed by the homeowners' association of her residence. The DGT responds that she must file the return because the exclusion thresholds are not met.
Question raised: Obligation to file an Income Tax return.
The inquirer is obliged to file the Income Tax return because her employment income comes from two payers totaling 17,276 euros, added to 48 euros of real estate capital income attributed by the homeowners' association. Since she has income from different sources, neither the 22,000 euro exclusion limit for a single payer nor the 1,000 euro limit for income from different sources applies, as the sum of her earnings exceeds said threshold.
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