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An individual receiving income from employment, movable capital, and imputed income from a property within a homeowners' association asks whether they are required to file a tax return. The Directorate General for Taxes (DGT) responds that they must file a return as the exclusion thresholds have not been met.
Question raised: Obligation to file a Personal Income Tax (IRPF) return.
The obligation to file a tax return is governed by Article 96 of the Personal Income Tax Law (LIRPF). Taxpayers are not required to file if they obtain income exclusively from certain sources within specified limits. In this case, upon aggregating income from employment, movable capital, and real estate income attributed by the homeowners' association, the exclusion provided in the final paragraph of section two of Article 96 does not apply.
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