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V1749-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Threshold of 22,000€ for IRPF declaration applies to gross earnings without reduction

The consultant received disability pension arrears recognised by judicial sentence (16,281.34€) entitled to a 30% reduction under article 18.2 of the IRPF. The DGT clarifies that the 22,000€ threshold under article 96.2.a) of the IRPF applies to gross income without any reduction, meaning declaration obligation is based on gross amount. Additionally, the DGT revises its previous stance and accepts the TEAC doctrine: the 30% reduction under article 18.2 of the IRPF is applicable to pensions recognised by judicial sentence covering a generation period exceeding two years.

In 6 key points

How it affects those involved

Taxpayers with disability pension arrears recognised by court decision may now benefit from a 30% reduction under article 18.2 of the IRPF, provided the pension covers more than two years of generation. The declaration threshold remains at 22,000€ based on gross income, aligning with the TEAC legal principle.

Lifecycle

2024-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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