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V1566-14 13 June 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

No mandatory IRPF declaration for pensions below 22,000 euros

A former AEAT employee becoming a pensioner asks whether he must file a tax return for annual pension income of 17,960.32 euros. The DGT responds that, as his sole income is below the legal threshold, he has no obligation to declare.

The question raised

Obligation to file an Income Tax return.

The DGT's ruling

Taxpayers who obtain income exclusively from gross employment income, with a limit of 22,000 euros per year, are not required to file a tax return. In this specific case, as the recipient only receives a retirement pension in the amount of 17,960.32 euros, the inquirer is not required to file an Income Tax (IRPF) return.

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