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A taxpayer asks whether they must file their 2025 tax return having received a pension, imputed rental income, and a patrimonial gain from public aid. The DGT confirms no filing obligation as the income levels do not exceed the legal thresholds.
Cuestión planteada Obligación de presentar la declaración de renta en el ejercicio 2025.
No están obligados a declarar quienes obtengan rentas exclusivamente de rendimientos del trabajo (hasta 22.000 euros), rentas inmobiliarias imputadas y ganancias patrimoniales por ayudas públicas (límite conjunto de 1.000 euros). En este caso, los rendimientos del trabajo no superan los 22.000 euros y la suma de rentas inmobiliarias y ganancias por ayudas públicas es inferior a 1.000 euros.
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