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The DGT confirms that a taxpayer with work income below 22,000 euros and capital income below 1,600 euros is not required to file a declaration.
Cuestión planteada Si tiene obligación de presentar declaración del IRPF-2019.
No están obligados a declarar los contribuyentes que obtengan rentas exclusivamente de rendimientos íntegros del trabajo con un límite de 22.000 euros anuales y rendimientos íntegros del capital mobiliario sometidos a retención con un límite de 1.600 euros anuales. En el caso concreto, al cumplir estos límites, el consultante no tiene obligación de presentar la declaración.
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