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The consultant asks whether she must file her IRPF return after earning 15,000 euros from work and contributing 600 euros to a pension plan. The DGT responds that she is not obliged to declare if her income is below the thresholds and she does not claim a reduction in taxable income through pension contributions.
Cuestión planteada Pregunta si está obligada a presentar la declaración del IRPF.
La obligación de declarar depende de no superar los límites de rendimientos del trabajo establecidos en el artículo 96 de la Ley 35/2006. No obstante, estarán obligados a declarar en todo caso los contribuyentes que realicen aportaciones a planes de pensiones que reduzcan la base imponible y ejerciten tal derecho. Por tanto, con 15.000 euros de rendimientos, no hay obligación si no se cumplen los supuestos de más de un pagador o si no se ejerce la reducción por la aportación al plan.
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