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A query was raised regarding whether a taxpayer with a pension of €17,164.28 and a public grant of €30 is required to file an income tax return. The Directorate General of Taxes (DGT) ruled that there is no obligation to file, as the income does not exceed the limits established by law.
Cuestión planteada Si existe obligación de presentar declaración de IRPF-2020, en el caso de un contribuyente que ha percibido una pensión de la Seguridad Social de 17.164,28 euros anuales, y una ayuda pública de un Ayuntamiento de 30 euros.
No están obligados a declarar los contribuyentes que obtengan rentas exclusivamente de rendimientos del trabajo con un límite de 22.000 euros anuales, siempre que la suma de otros rendimientos y ganancias patrimoniales no supere los 1.000 euros. En este caso, la pensión de 17.164,28 euros y la ganancia patrimonial de 30 euros por ayuda pública no alcanzan dichos umbrales.
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