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A resident in Spain with a single old-age pension from Venezuela amounting to €12,046.02 seeks clarification on whether they must file a tax return. The Directorate General for Taxes (DGT) rules that, as the payer is not required to withhold tax, the threshold for filing is €12,000.
Cuestión planteada Si tiene obligación de efectuar declaración en España por el Impuesto sobre la Renta de las Personas Físicas.
Los residentes fiscales en España tributan por su renta mundial. Según el Convenio entre España y Venezuela, la potestad de gravamen de la pensión dependerá de si es pública o privada y de la nacionalidad de la persona. Si la pensión es gravable en España, se considera rendimiento del trabajo. Al ser el pagador extranjero no obligado a retener, el límite de la obligación de declarar según el artículo 96.3.c) de la LIRPF es de 12.000 euros.
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