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A taxpayer inquired whether they were required to file an income tax return after receiving two pensions (Social Security and Passive Classes) totalling more than €12,643 but less than €22,000. The Directorate General of Taxes (DGT) ruled that, as the pensions are from different payers, the lower threshold for the obligation to file applies.
Cuestión planteada Obligación de declarar respecto a las referidas pensiones.
Existe obligación de declarar cuando los rendimientos del trabajo proceden de más de un pagador y estos superan en conjunto los 12.643 euros, siempre que las cantidades de los pagadores adicionales superen los 1.500 euros anuales. En este caso, el INSS y la Administración General del Estado (Clases Pasivas) actúan como dos pagadores distintos por tener personalidades jurídicas diferentes. Por tanto, al superar la suma de ambas pensiones el límite de 12.643 euros, la consultante debe presentar la declaración.
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