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V1334-19 10 June 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income tax return mandatory if employment income and capital losses do not meet exclusion thresholds

A pensioner with €16,423.42 in employment income from a single payer and a €3,363.32 loss from the sale of investment fund units asks whether they must file a tax return. The DGT rules that, as the exclusion requirements are not met, the obligation to file a return applies.

The question raised

Cuestión planteada Obligación de presentar la declaración del IRPF-2018.

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