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An individual enquired whether they were required to file a 2021 Income Tax (IRPF) return after receiving a widow's pension from the INSS and payments from a pension plan. The Directorate-General for Taxes (DGT) ruled that a return must be filed because employment income from two payers exceeds the €14,000 threshold.
Cuestión planteada Obligación de presentar la declaración del IRPF-2021.
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