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A query was raised regarding whether a taxpayer with €16,513.70 in employment income, €509.89 in imputed real estate income, and €23.96 in subsidies is required to file an Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that, as the legal thresholds have not been exceeded, there is no obligation to file a return.
Cuestión planteada Obligación de presentar la declaración del IRPF-2021 con los siguientes datos: 16.513,70€ de rendimientos del trabajo (retenciones, 196,56€), 509,89€ de imputación de rentas inmobiliarias y 23,96€ como participación en las subvenciones percibidas por la comunidad de propietarios del inmueble por segundo dividendo digital y por Informe de Evaluación de Edificios, IEE.
Según el artículo 96 de la Ley 35/2006, no están obligados a declarar quienes obtengan rentas exclusivamente de rendimientos del trabajo con un límite de 22.000 euros anuales (siempre que no procedan de más de un pagador o se cumplan las condiciones de los otros pagadores) y rentas inmobiliarias imputadas junto con otras rentas específicas con un límite conjunto de 1.000 euros. En el caso planteado, al cumplir estos límites, no existe obligación de presentar la declaración.
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