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The taxpayer asks whether they must declare IRPF after receiving a disability pension and a pension plan withdrawal. The DGT explains that with two payers, the exemption threshold depends on whether the second payer's income exceeds €1,500 annually.
Cuestión planteada Existencia de uno o más pagadores, a los efectos de determinar la obligación de declarar.
Al recibir rendimientos del trabajo de dos pagadores, el límite para no estar obligado a declarar es de 14.000 euros anuales si la suma de las cantidades del segundo y restantes pagadores supera los 1.500 euros. Si dicha suma no supera los 1.500 euros, el límite se mantiene en 22.000 euros anuales. El rescate de planes de pensiones se considera rendimiento del trabajo.
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