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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 los rendimientos del trabajo provienen de un pagador no residente que no está obligado a retener en España, el límite para no estar obligado a declarar es de 14.000 euros anuales. En este caso, la Caja Suiza de Compensación no tiene obligación de retener según el Reglamento del Impuesto, por lo que la suma de las pensiones supera dicho límite.
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