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A person enquired whether they were required to declare having received 19,736.33 euros in work income and capital gains without tax withholding. The DGT determines that, due to the combination of these incomes, a filing obligation exists.
Cuestión planteada Obligación de declarar.
Los contribuyentes no tienen que declarar si obtienen exclusivamente rendimientos del trabajo con un límite de 22.000 euros, siempre que no se superen otros límites conjuntos para capital mobiliario, rentas inmobiliarias o ganancias patrimoniales. En el caso concreto, la concurrencia de rendimientos del trabajo y ganancias patrimoniales no sometidas a retención genera la obligación de presentar la declaración de IRPF.
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