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A query was raised regarding whether an individual must file an income tax return (IRPF) for receiving a pension of €17,634, €100 in investment income, and a €50 public grant. The Directorate General of Taxes (DGT) ruled that there is no obligation to file as the legal thresholds have not been exceeded.
Cuestión planteada Si existe obligación de presentar declaración de IRPF-2020, si se ha percibido una pensión de la Seguridad Social de 17.634 euros anuales, rendimientos de capital mobiliario por importe de 100 euros anuales, y una ayuda pública de un Ayuntamiento de 50 euros.
No están obligados a declarar quienes obtengan rentas exclusivamente de fuentes específicas bajo ciertos límites. En este caso, los rendimientos del trabajo no superan los 22.000 euros, los rendimientos de capital mobiliario sujetos a retención no exceden los 1.600 euros y la ganancia por ayuda pública no supera los 1.000 euros anuales.
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