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A resident in Spain receiving two pensions from the UK asks whether they must file a tax return if one is exempt under a double taxation treaty and the other is below €12,000. The DGT rules that, as exempt income is not included when calculating thresholds, there is no obligation to file.
Cuestión planteada Si tiene obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas en el caso de que una de las dos pensiones que percibe esté exenta de tributación en España por aplicación del Convenio de doble imposición y la otra sea de cuantía inferior a 12.000 euros anuales.
Los residentes fiscales deben tributar por su renta mundial, pero las rentas exentas por convenios internacionales no se computan para aplicar los límites de la obligación de declarar. Si la única pensión sujeta a tributación en España es la privada y esta no supera los límites establecidos en el artículo 96 de la LIRPF, el contribuyente no está obligado a presentar declaración.
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