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The inquirer asked whether they were required to file an income tax return (IRPF) while receiving a widow's pension and earnings as a domestic worker. The Directorate General of Taxes (DGT) ruled that, because they have two payers and their income exceeds the €14,000 threshold, they are indeed obliged to file a return.
Cuestión planteada Si tiene la obligación de presentar la declaración de IRPF-2020.
El límite para no declarar es de 14.000 euros cuando los rendimientos del trabajo proceden de más de un pagador, salvo que la suma de los restantes pagadores no supere los 1.500 euros anuales. En este caso, al sumar la pensión y los rendimientos del trabajo se obtienen 14.641,51 euros y el segundo pagador supera los 1.500 euros, por lo que se debe presentar la declaración.
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