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The consultant asks whether they must file their IRPF return after receiving 16,000 euros in pension and 2 euros in patrimonial gains. The DGT responds that no declaration is required if income does not exceed 14,000 euros, especially where there is more than one payer or other specific circumstances apply.
Cuestión planteada Con los datos anteriores se pregunta si está obligado a presentar la declaración del IRPF en 2019.
No existe obligación de presentar la declaración si las rentas son exclusivamente rendimientos del trabajo y ganancias patrimoniales sometidas a retención, siempre que no se aplique el límite de 14.000 euros del apartado 3 del artículo 96. En este caso, al percibir 16.000 euros de pensión y 2 euros de ganancia patrimonial, no habría obligación de declarar siempre que no concurran los supuestos que reducen el límite de exención a 14.000 euros.
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