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The taxpayer asks whether they must file their 2019 IRPF return having received 21,852.36 euros from a single employer and made pension contributions. The DGT responds that no declaration is required if there are no multiple employers and no reduction of taxable income due to pension contributions.
Cuestión planteada Pregunta si con estos datos está obligado a presentar la declaración del IRPF-2019.
No existe obligación de declarar si los rendimientos íntegros del trabajo no superan los 22.000 euros anuales procedentes de un único pagador. Sin embargo, el contribuyente estará obligado a declarar si realiza aportaciones a planes de pensiones que reduzcan la base imponible y decide ejercer dicho derecho. El consultante no estará obligado si no se encuentra en los supuestos del apartado 3 del artículo 96 de la Ley del IRPF y no ejercita la reducción por las aportaciones al plan de pensiones.
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