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The inquirer asks whether their orphan's pension is exempt from Income Tax (IRPF) and if they must file a tax return due to additional income from internships and an employment contract. The Directorate General for Taxes (DGT) clarifies that the pension is exempt and, since employment income does not exceed the €14,000 threshold for individuals with two payers, there is no obligation to file a tax return.
Question posed: Whether the orphan pension being received is exempt from Personal Income Tax (IRPF), and whether there is an obligation to file a Personal Income Tax return for 2020.
Orphan pensions received from public Social Security schemes, passive classes, or as public orphan benefits are exempt from Personal Income Tax (IRPF). Regarding the obligation to file a tax return, in the presence of employment income from two payers where the second exceeds 1,500 euros annually, the threshold for not filing is 14,000 euros annually. Since the taxable employment income amounts to 5,300 euros, there is no obligation to file a tax return.
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