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A retiree with a single payer (earning less than €18,000) and rental income from land amounting to €356.74 asks whether they must file a tax return. The DGT rules that they are indeed obliged to submit a tax return.
Question raised: Obligation to file an Income Tax return.
The taxpayer is obligated to file an Income Tax return because they are not covered by the exclusions set forth in Article 96 of Law 35/2006. By receiving both employment income and income from the rental of land, the requirements for exemption from filing are not met.
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