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A merchant marine officer resident in Spain asks whether he must declare IRPF if his income exceeds €22,000 but is exempt due to working abroad. The DGT clarifies that exempt income does not count towards the threshold, but the €22,000 limit reduces to €14,000 if the payer is not obliged to withhold.
Cuestión planteada Si está obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas en el caso de que sus retribuciones superen el límite a partir del cual nace la obligación de declarar (según indica en su escrito, 22.000 euros) pero sean inferiores a 60.100 euros (límite máximo anual de la exención regulada en el artículo 7 p) de la Ley del Impuesto).
El límite para no declarar es de 22.000 euros anuales por rendimientos del trabajo, pero se reduce a 14.000 euros si el pagador no está obligado a retener según el Reglamento. Las rentas exentas por trabajos realizados en el extranjero (art. 7 p LIRPF) no se tienen en cuenta para computar estos límites. Para aplicar la exención, los trabajos deben realizarse para una entidad no residente y en un territorio con impuesto análogo que no sea paraíso fiscal.
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