Las casuisticas son muy diversas y es dificil generalizar los casos pero, a nivel general, no están obligados a presentar la declaración quienes en 2015 obtuvieran unos ingresos totales máximos de 1.000€ procedentes de la suma de rentas del trabajo, rentas del capital (dividendos no exentos, alquileres, seguros, intereses), rentas de actividades económicas, ya sean empresariales o profesionales y ganancias y/o pérdidas de patrimonio inferiores a 500€, en tributación individual o conjunta.
Tampoco están obligados a declarar quienes, a pesar de superar el límite anterior, recibieran en 2015 rentas exclusivamente de las siguientes fuentes y cumplieran las condiciones:
- Rendimientos integros del trabajo hasta 22.000€ de un solo pagador; si es de varios pagadores tiene alguna condicion más.
- Rendimientos integros de del capital mobiliario hasta 1.600€ anuales (intereses, dividendos no exentos, etc.) y ganancias (venta de fondos de inversión, premios, juegos, etc.) sometidos a retención, salvo que las ganancias procedan de instituciones de inversión colectiva.
- Rentas imputadas inmobiliarias hasta 1.000€ anuales, o rendimientos sujetos a retención procedentes de letras del Tesoro y subvenciones para adquirir viviendas de protección oficial o de precio tasado.
En el caso de los rendimientos integros del trabajo, hay también una excepción para aquellos que perciban unos rendimientos del trabajo inferiores a 12.000€ y, así mismo, también se puede dar el caso que, aun no superando los límites del trabajo anteriores y percibiendo algún otro rendimiento, estuviera obligado a declarar.
El consejo que te damos desde TAGSE Torres y Asociados, en caso de cualquier duda, consultes a profesionales.
18 comentarios en «¿Quienes no están obligados a presentar la declaración de la renta?»
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