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A person receiving pensions from INSS and a German retirement benefit asks whether they must file a tax return. The tax authority states that since the second payer's income is below 1,500 euros per year, the non-declaration threshold is 22,000 euros.
Cuestión planteada Si tiene obligación de presentar declaración de IRPF.
Cuando existen dos pagadores y la suma de las cantidades del segundo y restantes pagadores no supera los 1.500 euros anuales, el límite de ingresos para no estar obligado a declarar es de 22.000 euros. En este caso, al ser la prestación alemana inferior a 1.500 euros y el total de pensiones menor a 22.000 euros, no existe obligación de presentar la declaración.
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