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The consultant asks whether they must file a tax return if their only income is from pension plans. The DGT responds that, under the special retention procedure, the threshold for exemption is 22,000 euros per year.
Cuestión planteada Se pregunta sobre los límites de la obligación de presentar declaración en el caso de percibir únicamente las prestaciones de un plan de pensiones.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo. Si los únicos rendimientos del trabajo percibidos son estas prestaciones pasivas y la retención se aplica según el procedimiento especial reglamentario, el límite para no estar obligado a declarar es de 22.000 euros anuales. Además, las rentas por herencia no tributan en el IRPF por estar sujetas al Impuesto sobre Sucesiones y Donaciones.
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