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A taxpayer inquires whether she must file the 2023 Personal Income Tax return given income from employment, movable and immovable capital, as well as capital gains and losses. The DGT determines that she is obliged to file as she does not meet the exclusion requirements set forth in Article 96 of the Personal Income Tax Law.
Question posed: Given the expectation that in 2023 she will have income equal to that of 2022 and transfers of investment fund shares with approximate losses of €5.00 and gains of approximately €20.00, she inquires about the obligation to file the 2023 Personal Income Tax return.
Those who obtain income exclusively from employment income (up to €22,000 or €15,000 depending on the case), income from movable capital and capital gains subject to withholding (limit of €1,600), or imputed real estate income and other concepts (limit of €1,000) are not obliged to file. The exclusion for capital losses of less than €500 does not apply if the other income limits are exceeded. In this case, the inquirer must file the return as she does not fall under the exclusion scenarios of Article 96.
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