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A taxpayer with no income asks whether they must file their IRPF return having saved 6,000 euros through discounts at petrol stations and supermarkets. The DGT states there is no obligation to declare as no income has been generated.
Cuestión planteada Obligación de presentar la declaración del IRPF-2016 por la obtención de esos descuentos.
Los descuentos aplicados en establecimientos comerciales que determinan el precio final ofertado al público como precio normal de mercado no constituyen rentas en especie. Al no existir la obtención de rentas, no se cumple el presupuesto para la obligación de presentar la declaración del impuesto.
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