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A person enquired whether they were required to file a tax return after receiving a disability pension, capital gains, and a patrimonial loss. The DGT confirms that declaration is required as the total income exceeds the exemption threshold.
Cuestión planteada Con los datos anteriores se pregunta si está obligada a presentar la declaración del IRPF en 2025.
No están obligados a declarar quienes obtengan exclusivamente rendimientos del trabajo, de capital y ganancias patrimoniales con un límite conjunto de 1.000 euros anuales, siempre que las pérdidas patrimoniales sean inferiores a 500 euros. En este caso, al haber obtenido rendimientos del trabajo y de capital por un importe conjunto superior a 1.000 euros, la consultante debe presentar la declaración.
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