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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.
Cuestión planteada Si tiene obligación de presentar declaración del IRPF-2019.
Según el artículo 96.2 de la LIRPF, no están obligados a declarar quienes obtengan exclusivamente rendimientos del trabajo, de capital o de actividades económicas, con un límite conjunto de 1.000 euros anuales. En este caso, al haber percibido rendimientos del trabajo y de actividades económicas por un importe total superior a dicho límite, el contribuyente debe presentar la declaración.
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