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V1002-20 22 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No declaration required for disability pension under €22,000

A taxpayer asks whether they must declare IRPF after receiving a €16,500 disability pension with no withholdings. The DGT states that, as this is their sole income and below the €22,000 threshold, no declaration is required.

The question raised

Question raised: Whether there is an obligation to file an IRPF tax return.

The DGT's ruling

Pensions for total permanent disability for the habitual profession are earned income subject to taxation. However, they are not exempt like those for absolute disability or severe invalidity. If these are the only earned income and do not exceed the limit of 22,000 euros per year, the taxpayer is not obliged to file a tax return.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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