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A taxpayer asks whether they must file a tax return after working abroad and earning less than 60,000 euros. The DGT clarifies that the 60,100 euro threshold applies to the exemption of foreign income, not to the obligation to declare, which depends on other thresholds based on the number of payers.
Cuestión planteada Si está obligado a presentar declaración de la renta, aunque no supere el límite de 60.000 euros.
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