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The consultant asks whether they must file their 2019 IRPF return after earning less than 22,000 euros from work and having a patrimonial loss of 157.43 euros. Tax authorities confirm that declaration is required as the exemption thresholds are not met.
Cuestión planteada Con los datos anteriores se pregunta si está obligado a presentar la declaración del IRPF en 2019.
No están obligados a declarar quienes obtengan exclusivamente rendimientos del trabajo, de capital o de actividades económicas, así como ganancias patrimoniales, con un límite conjunto de 1.000 euros anuales y pérdidas patrimoniales inferiores a 500 euros. Al haber obtenido rendimientos del trabajo superiores a 1.000 euros, el contribuyente incumple la condición para la exoneración del artículo 96.2 de la LIRPF.
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