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A taxpayer inquired whether Social Security benefits for birth and childcare are included when determining the income thresholds for the obligation to file an Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that these benefits are exempt and that exempt income is not taken into account when determining whether a tax return must be submitted.
Cuestión planteada Límite determinante de la obligación de declarar.
Las prestaciones por nacimiento y cuidado del menor están exentas en el IRPF según el artículo 7 h) de la LIRPF. Al determinar la obligación de declarar según el artículo 96, las rentas exentas no se tienen en cuenta. Por tanto, el consultante no estará obligado a declarar si sus rendimientos íntegros del trabajo del empleador no exceden los límites establecidos (22.000 euros o 14.000 euros según el caso).
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