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The consultant asks whether they must file their IRPF return after receiving 16,000 euros in pension and 2 euros in patrimonial gains. The DGT responds that no declaration is required if income does not exceed 14,000 euros, especially where there is more than one payer or other specific circumstances apply.
Question posed With the previous data, it is asked whether there is an obligation to file the Personal Income Tax return in 2019.
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