3.2. Obliged to file a tax return

Taxpayers are obliged to file a tax return, whether due to a personal obligation or a real obligation to contribute, whose tax payment is determined by in accordance with the tax regulations and once the deductions or bonuses that apply result in tax being paid or when, if this circumstance, the value of your assets or rights, determined in accordance with the tax regulations, is greater than 2,000,000 euros.