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V1588-20 26 May 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Obligation to file IRPF declaration on non-withheld patrimonial gain from property sale

The consultant asks whether they must file their IRPF return having earned work income below 22,000 euros and a patrimonial gain from the sale of a property. The DGT responds that a patrimonial gain not subject to withholding breaks the exemption from filing obligation.

The question raised

Whether there is an obligation to file the IRPF-2019 tax return.

The DGT's ruling

Even if employment income does not exceed the limit of 22,000 euros, the obtaining of a capital gain not subject to withholding from the disposal of real estate prevents the application of the exclusion from the obligation to file a tax return. As the requirements for exclusion under paragraph 2 of Article 96 of the LIRPF are not met, the taxpayer must file the tax return.

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