Consulta:
¿Existe obligación de presentar declaración cuando la cuota es inferior a 37,32 euros?
Respuesta corta:
Si el importe total de las cuotas fuese inferior a 37,32 euros, el sujeto pasivo tributará por cuota cero no estando, por lo tanto, obligado a presentar declaración.
Respuesta extendida:
Para una respuesta extendida es necesario utilizar EasyTax
Normativa:
Anexo I Real Decreto Legislativo 1259 / 1991 , de 02 de Agosto de 1991 .
ID:
108716
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