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The DGT confirms that if the payer is not obliged to withhold tax, the non-declaration threshold for work income is €11,200. This applies to a person with a single foreign pension of €16,849.62.
Cuestión planteada En relación con la obligación de presentar declaración por el Impuesto sobre la Renta de las Personas Físicas, si el límite a tener en cuenta es el de 11.200 euros o el de 22.000 euros.
El límite general para rendimientos del trabajo es de 22.000 euros, pero baja a 11.200 euros cuando proceden de más de un pagador o cuando el pagador no esté obligado a retener. En el caso de pensiones del extranjero donde el pagador no tenga obligación de retener, se aplica el límite de 11.200 euros.
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