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A taxpayer with €17,970 in work income, €88 in movable capital, and pension contributions asks whether they must file. The DGT states no declaration is required if the deduction for pension contributions is not claimed.
Cuestión planteada Reside en una vivienda con su madre y hermano, de la cual ostenta el 33, 33 por ciento de la nuda propiedad.
No existe obligación de presentar la declaración si los rendimientos del trabajo no superan los 22.000 euros y los del capital mobiliario no superan los 1.600 euros brutos anuales. No obstante, el contribuyente estará obligado a declarar en todo caso si realiza aportaciones a planes de pensiones que reduzcan la base imponible y pretende ejercer dicho derecho.
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