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A person receiving a national and a foreign pension asks whether they must file a tax return. The DGT states that no declaration is required as the total of the second pension does not exceed the 1,500 euro threshold.
Cuestión planteada Si está obligada a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas por la percepción de las citadas pensiones.
No están obligados a declarar quienes obtengan rendimientos del trabajo de más de un pagador, siempre que la suma de las cantidades del segundo y restantes pagadores no supere los 1.500 euros anuales. En este caso, al ser la segunda pensión de 1.493 euros, se cumple el límite establecido en el artículo 96.3.a).1º de la LIRPF.
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