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A taxpayer asked whether they had to file their 2022 IRPF return after receiving a Swiss widow's pension and a Spanish Social Security pension. The DGT responds that, since the Swiss payer is a non-resident entity not required to withhold, the threshold for non-filing drops from 22,000 to 14,000 euros.
Cuestión planteada Si tiene, o no, obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas (IRPF 2022).
Cuando el pagador de los rendimientos del trabajo no esté obligado a retener, el límite para no declarar es de 14.000 euros anuales. En este caso, la entidad suiza no está obligada a retener según el Reglamento del Impuesto. Al superar la suma de las pensiones dicho límite, la contribuyente está obligada a presentar la declaración.
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