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A UK resident receiving public pensions asks whether she must file her tax return. The DGT clarifies that pensions exempt under the double taxation treaty do not count towards the declaration thresholds, but warns that other non-withheld capital income are subject to a much lower exemption limit.
Cuestión planteada 1.- Si está obligada a presentar declaración del Impuesto sobre la Renta de las Personas Físicas (IRPF).
Para calcular los límites de obligación de declarar del artículo 96 de la LIRPF, no se tienen en cuenta las rentas exentas. Si las pensiones del Reino Unido son exentas por el Convenio y no superan los 15.876 euros (al proceder de más de un pagador), no habría obligación de declarar. Sin embargo, si además percibe rendimientos de capital no sujetos a retención, la obligación surge si la suma de rentas del trabajo y capital supera los 1.000 euros anuales.
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