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A temporary worker asks whether IRPF withholdings obligate them to file a tax return. The DGT states that retention is a payment in advance and does not replace the obligation to declare as per Article 96 of the IRPF Law.
Cuestión planteada Se consulta respecto de la obligación de presentar declaración por el IRPF.
La retención practicada constituye un mero pago a cuenta, no definitivo, del impuesto. Por tanto, la retención no exonera de la obligación de presentar la declaración cuando proceda según los límites y condiciones del artículo 96 de la LIRPF. El contribuyente estará obligado a declarar si supera los umbrales establecidos para rendimientos del trabajo, considerando si tiene más de un pagador o si el segundo pagador supera los 1.500 euros anuales.
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