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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.
Cuestión planteada Obligación de declarar por el Impuesto sobre la Renta de las Personas Físicas.
El contribuyente no está obligado a presentar la declaración de IRPF si sus únicos rendimientos son del trabajo (incluidas pensiones) y estos no superan los 22.000 euros anuales. En este caso, al percibir 17.960,32 euros anuales en concepto de pensiones, no se alcanza el límite de obligación de declarar establecido en el artículo 96 de la Ley del IRPF.
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