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A taxpayer asks whether they must file a tax return after earning 20,000 euros from work and 200 euros from treasury bills. The DGT responds that no declaration is required as income does not exceed the legally established exclusion limits.
Cuestión planteada Obligación de presentar declaración de la renta por el ejercicio 2024
No están obligados a declarar quienes obtengan rentas exclusivamente de rendimientos del trabajo (límite de 22.000 euros de un único pagador) y rendimientos del capital mobiliario no sujetos a retención como las letras del Tesoro (límite de 1.000 euros). En este caso, al percibir 20.000 euros de trabajo y 200 euros de capital, se cumplen los límites de exclusión del artículo 96 de la LIRPF.
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