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A query is made regarding whether there is an obligation to file an IRPF (Personal Income Tax) return when low income is received and capital losses are less than €500. The DGT clarifies that the exclusion from the obligation to file applies if total income (employment, capital, or economic activities) does not exceed €1,000 per year.
Question posed In relation to IRPF-2022: "Obligation to file in case of income less than €22,000/year (and/or second payer less than €1,500/year), plus capital losses less than €500/year. According to regulations, it seems to be exempt if the sum of joint income does not exceed €1,000 / annually".
The exclusion from the obligation to file applies to taxpayers who obtain exclusively income from employment, capital, or economic activities, and capital gains, up to a maximum combined amount of 1,000 euros per year and capital losses of less than 500 euros. In the case of having employment income and a capital loss of less than 500 euros, the exclusion is only operative if the employment income does not exceed 1,000 euros per year.
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