3.2. Obliged to file a tax return

Taxpayers are required to file a tax return, whether by personal obligation or by real obligation to contribute, whose tax rate determined in accordance with the regulations governing the Tax and once the deductions or bonuses that apply have been applied, is payable or when, this circumstance not occurring, the value of their assets or rights, determined in accordance with the regulations governing the Tax, is greater than 2,000,000 euros.