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V1173-19 28 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Obligation to file an Income Tax return when receiving employment and real estate income

A query was raised regarding whether an individual with employment income of €18,994.98, real estate capital income of €2,725.00, and imputed real estate income of €78.91 is required to file a tax return. The Directorate General for Taxes (DGT) ruled that the individual is indeed obligated to file.

The question raised

Obligación de presentar la declaración del IRPF-2018.

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