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A person asks whether they must declare IRPF after receiving unemployment benefits and training contract salaries. The DGT responds that no declaration is required as the legal income limits have not been exceeded.
Cuestión planteada Obligación de declarar por el Impuesto sobre la Renta de las Personas Físicas de 2019.
No están obligados a declarar los contribuyentes que obtengan rentas procedentes exclusivamente de rendimientos íntegros del trabajo, con un límite de 22.000 euros anuales. Si proceden de más de un pagador, el límite es de 14.000 euros, salvo que la suma de los segundos y restantes pagadores no supere los 1.500 euros anuales. En este caso, al no superar dichos límites, no existe obligación de presentar la declaración.
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