There is little more than a month left until the Income statement corresponding to the 2022 financial year begins. And it is that, contrary to what is usually believed, the Tax Agency includes pensions as work income.
The Treasury incorporates in the Income statement those social benefits received by Social Security, that is, contributory pensions. Specifically, the Tax Agency includes “pensions and passive assets received from public administrators of Social Security and other public benefits for situations of disability, retirement, accident, illness, widowhood, or similar”.
Right at this point, it should be remembered that there are also non-contributory pensions, although in this case they are not managed by Social Security, but by the IMSERSO together with the different autonomous communities. The latter are not part of the taxpayers required to submit Income 2022.
These are the pensioners who do not have to make the Rent
All pensioners must take into account the limits to present the Income statement. From the Ministry of Finance and Public Function, the obligation to present the Income statement is established according to the income obtained in the taxable year. In this sense, for the year corresponding to 2022, which is being carried out this year, the limit that determines this obligation is 22,000 euros, if they were received by a single payer.
Despite the general rule, the IRPF law, in its article 7, includes a series of pensions exempt from filing the Income statement.
Extraordinary public benefits for acts of terrorism or pensions derived from medals and decorations awarded for acts of terrorism. by Social Security or by the entities that replace it as a consequence of absolute permanent disability or severe disability. profession or trade the passive assets of orphans and in favor of grandchildren and siblings, under twenty-two years of age or disabled for all work
When there was more than one payer in 2022
Another point to take into account is whether the taxpayer, in this case, the pensioner, had more than one payer last year. In that case, he will have to present the declaration if in total he obtained at least 15,000 euros. In this case, provided that the money received from the second payer does not exceed 1,500 euros per year. But who can this situation affect?
Well, about all those taxpayers who received a pension during the past year and previously had other income, such as those from a job. During that year you will have income from your salary and from the pension paid by Social Security. Therefore, you must add all of them and you will have to present the declaration if it exceeds 15,000 euros.
The case for active retirement
The same occurs with those taxpayers who opt for active retirement, that is, maintain some professional activity while receiving retirement; who also receive, simultaneously with the Social Security benefit, a pension from abroad; or that they carry out a rescue of their pension plans.
Other income to consider
When presenting the 2022 Income, other income must also be taken into account, not only work statements, which can also determine an obligation for the taxpayer.
The Tax Agency establishes the annual limit of 1,600 euros for income from movable capital -income obtained from dividends, interest on deposits or accounts- and capital gains -derived from redemptions of shares in investment funds or prizes for Participation in contests or games. In addition, the Treasury indicates that this limit will be used whenever these returns “have been subject to withholding or payment on account.”