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A taxpayer with work income below 22,000 euros and property rental income asks whether they must declare. The DGT confirms that declaration is required as the combined income exceeds the 1,000 euro threshold.
Cuestión planteada Obligación de declarar en el Impuesto sobre la Renta de las Personas Físicas.
No están obligados a declarar quienes obtengan rentas exclusivamente de rendimientos del trabajo (hasta 22.000 euros) o de otras fuentes específicas, siempre que el límite conjunto no supere los 1.000 euros anuales. Al percibir rendimientos del capital inmobiliario, el contribuyente deja de estar exento si la suma de sus rendimientos del trabajo y del capital inmobiliario supera dicho límite de 1.000 euros.
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