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Heritage 2019

3.2. Obliged to file a tax return

Taxpayers are required to file a declaration, whether due to a personal obligation or a real obligation to contribute, whose tax quota determined in accordance with the tax regulations and once the applicable deductions or bonuses have been applied, is payable or when If this circumstance does not occur, the value of your assets or rights, determined in accordance with the tax regulations, is greater than 2,000,000 euros.