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A taxpayer asks whether they must declare IRPF with income below 22,000 euros from work, less than 1,600 euros from movable capital, and 400 euros from immovable capital. The DGT confirms that declaration is required as the total income exceeds the annual 1,000 euro threshold.
Cuestión planteada Si tiene obligación de presentar declaración del IRPF.
Aunque los rendimientos del trabajo y del capital mobiliario no superen sus límites individuales, la obtención de rendimientos del capital inmobiliario impide la exclusión de la obligación de declarar. Al superar el importe conjunto de los rendimientos del trabajo, del capital mobiliario y del capital inmobiliario los 1.000 euros anuales, el contribuyente está obligado a presentar la declaración.
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