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A Spanish resident with two Dutch pensions asks whether she must declare her IRPF. The DGT responds that she is obliged to file since her work income exceeds the legal thresholds with multiple payers.
Cuestión planteada Si tiene que presentar declaración del IRPF en España.
Los residentes en España tributan por su renta mundial. Según el Convenio Hispano-Holandés, las pensiones del sector privado solo tributan en España. Al tener más de un pagador, el límite para no declarar es de 14.000 euros anuales. Como las rentas sujetas a impuesto superan dicho límite, existe obligación de presentar la declaración.
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