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A query was raised regarding whether there is an obligation to file an Income Tax return after receiving a retirement pension of €14,600 and a pension plan benefit of €1,400. The DGT ruled that there is no obligation to submit a tax return.
Cuestión planteada Obligación de presentar la declaración del IRPF-2021 con los siguientes datos: pensión de jubilación del INSS por importe de 14.600 euros y prestación de un plan de pensiones por importe de 1.400 euros.
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