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A taxpayer asks whether they must declare IRPF receiving a Spanish pension, a French pension of 233 euros, and imputed rental income of 650 euros. Tax authorities respond that no declaration is required unless other circumstances compel it.
Cuestión planteada Si está obligado a presentar declaración por el Impuesto sobre la Renta de las Personas Físicas.
El límite para no declarar cuando se tienen más de un pagador es de 22.000 euros si la suma de los segundos y restantes pagadores no supera los 1.500 euros anuales. Asimismo, las rentas inmobiliarias imputadas no deben superar el límite conjunto de 1.000 euros anuales. Si no se obtienen otras rentas ni concurren circunstancias que obliguen a declarar, no existe obligación de presentar la declaración.
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