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The consultant asks whether they must declare their IRPF after receiving work income below 22,000 euros from a single employer and a 3,700 euro vehicle subsidy. The DGT confirms that declaration is required because the subsidy does not allow applying the exemption thresholds.
Cuestión planteada Con los datos anteriores, se pregunta si está obligada a presentar la declaración del IRPF de 2016.
La obligación de declarar no se evita mediante los límites del artículo 96.2 de la Ley del IRPF, ya que la ganancia patrimonial por la subvención para un vehículo no está sometida a retención o ingreso a cuenta. Al no cumplirse los supuestos de exención para rentas de diversas fuentes, resulta procedente la obligación de presentar la declaración.
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