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A query was raised regarding whether an individual receiving a retirement pension of €9,569 and a compensatory pension of €5,100 must file an income tax return. The Directorate General of Taxes (DGT) ruled that, as both are classified as employment income, the total amount of €14,669 triggers the obligation to file.
Cuestión planteada Si tiene la obligación de presentar declaración de IRPF, una persona que percibe una pensión de jubilación contributiva por un importe anual de 9.569 euros, y una pensión compensatoria del excónyuge con motivo de su divorcio por un importe anual de 5.100 euros.
Las pensiones de jubilación y las pensiones compensatorias se consideran rendimientos del trabajo. El límite para no declarar baja de 22.000 a 14.000 euros anuales cuando se perciben pensiones compensatorias del cónyuge. Al sumar ambos conceptos, si el importe total supera los 14.000 euros, el contribuyente está obligado a presentar la declaración.
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