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The consultant received disability pension arrears recognised by judicial sentence (16,281.34€) entitled to a 30% reduction under article 18.2 of the IRPF. The DGT clarifies that the 22,000€ threshold under article 96.2.a) of the IRPF applies to gross income without any reduction, meaning declaration obligation is based on gross amount. Additionally, the DGT revises its previous stance and accepts the TEAC doctrine: the 30% reduction under article 18.2 of the IRPF is applicable to pensions recognised by judicial sentence covering a generation period exceeding two years.
Cuestión planteada En relación con el límite de 22.000 euros anuales de rendimientos del trabajo que determina la obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas, si la reducción del 30% ha de aplicarse o no.
El límite de 22.000 euros anuales que determina la obligación de presentar la declaración por IRPF se aplica sobre los rendimientos íntegros del trabajo. Para computar este límite no se tienen en cuenta las rentas exentas. En este caso, la reducción del 30% no se aplica al cálculo del límite de obligación de declarar.
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