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A query was raised regarding whether an individual with unemployment benefits of €13,836 and a redundancy payment of €15,600, having two payers, is required to file a tax return. The DGT ruled that if the redundancy payment is exempt, it is not taken into account when determining the obligation to file.
Cuestión planteada Se pregunta si, afectos de la obligación de presentar la declaración del IRPF-2022, "se consideraría que tengo dos pagadores?, o bien solo uno (ya que lo que percibo por indemnización estaría exento de tributación)".
Para determinar la obligación de presentar la declaración, no se computan las rentas exentas. Si la indemnización por despido es una renta exenta, los rendimientos del trabajo no exentos ascienden a 13.836 euros. Al ser esta cuantía inferior al límite de 22.000 euros establecido en el artículo 96.2.a) de la Ley 35/2006, no existe obligación de declarar.
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