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The consultant asks whether they must file their 2019 IRPF return after receiving income from two employers and income from economic activities. The DGT responds that a declaration is required as the combined income exceeds the 1,000 euro threshold.
Question posed: Whether there is an obligation to file the 2019 Personal Income Tax (IRPF) return.
Pursuant to Article 96 of the Personal Income Tax Law (LIRPF), individuals who exclusively obtain income from employment, capital, or economic activities are not required to file a tax return, subject to a combined limit of 1,000 euros per annum. As the taxpayer has received income from both employment and economic activities for a total amount exceeding said limit, the exclusion from the obligation to file does not apply.
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