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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 tratarse de rendimientos del trabajo de dos pagadores, si la suma de las cantidades del segundo y restantes pagadores supera los 1.500 euros anuales, el límite para no declarar es de 14.000 euros. Si la suma de dichos pagadores no supera los 1.500 euros anuales, el límite se mantiene en 22.000 euros.
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