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A taxpayer inquired whether they were required to file a 2018 Income Tax (IRPF) return after receiving employment income, investment income, and a capital gain from a rental subsidy. The Directorate General for Taxes (DGT) ruled that there is no obligation to file, as the established legal limits were not exceeded.
Cuestión planteada Obligación de presentar la declaración del IRPF-2018.
Según el artículo 96 de la Ley 35/2006, no están obligados a declarar quienes obtengan rentas exclusivamente de rendimientos del trabajo (hasta 22.000 euros), rendimientos de capital mobiliario y ganancias patrimoniales sometidos a retención (límite conjunto de 1.600 euros), o rentas inmobiliarias imputadas, capital mobiliario no sujeto a retención y ganancias por ayudas públicas (límite conjunto de 1.000 euros). En el caso consultado, al cumplir los límites de los apartados a), b) y c) del apartado 2, no hay obligación de presentar la declaración.
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