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A pensioner inquired whether she had to file her IRPF declaration due to being registered in the agricultural entrepreneurs census without earning any income. The DGT confirms no declaration obligation as income levels do not exceed permitted thresholds.
Cuestión planteada Si tiene la obligación de presentar la declaración de IRPF de 2016, por el mero hecho de estar dado de alta en el censo de empresario agrícola (estimación objetiva), y como es su caso, sin percibir rendimientos por la actividad.
La mera inscripción en el Censo de Empresarios no supone la obtención de rendimientos de actividades económicas. Si las únicas rentas son una pensión de 10.650 euros y rendimientos de capital mobiliario de 500 euros (asumiendo que están sometidos a retención), no se supera el límite legal para la obligación de declarar. Por tanto, no existe obligación de presentar la declaración del impuesto.
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