Estos contribuyentes no tendrán que presentar la Renta en 2024

La AEAT informa: Estos contribuyentes no tendrán que presentar la Renta en 2024

Se establece un nuevo límite a partir del cual se estará exento de tributación en la Renta 2023-2024

Hacienda ha anunciado una modificación en el umbral de ingresos exentos al realizar la declaración de la Renta. Según la Agencia Tributaria, este cambio afecta principalmente a los contribuyentes con dos o más pagadores. En consecuencia, si los ingresos se sitúan por debajo del nuevo límite establecido, no existe la obligación de presentar ni pagar el Impuesto sobre la Renta de las Personas Físicas (IRPF).

Aunque aún queda más de un mes para finalizar el año, la Agencia Estatal de Administración Tributaria (AEAT) ha comunicado este ajuste, que permitirá elevar el umbral de ingresos a declarar en la Renta para el próximo ejercicio fiscal. Según lo estipulado en la legislación actual, se detalla de la siguiente manera:

Se establece un límite de 15.000 euros si hay un segundo pagador cuyos ingresos superan los 1.500 euros. Es importante recordar que, hasta ahora, el límite estaba fijado en 14.000 euros.

Los contribuyentes cuyo segundo pagador no haya superado los 1.500 euros deben seguir el límite general de 22,000 euros al año. Esto implica que, por ejemplo, un trabajador que perciba el Salario Mínimo Interprofesional (SMI) de 15.120 euros anuales no estará obligado a declarar el IRPF.

Nuevo límite también estas situaciones

Este nuevo límite también se aplicará a otras situaciones según lo establecido en la normativa, lo que implica que se deberá presentar la declaración de la Renta 2023 en las siguientes circunstancias:

  • Personas con Letras del Tesoro, rentas inmobiliarias y que hayan obtenido subvenciones para la adquisición de viviendas, o cualquier ganancia proveniente de ayudas públicas, que supere los 1,000 euros.
  • Contribuyentes con rendimientos de capital mobiliario y ganancias patrimoniales superiores a los 1,600 euros anuales.
  • Personas que reciban el Ingreso Mínimo Vital.
  • Trabajadores con rendimientos sujetos a un tipo fijo de retención.
  • Aquellos que reciban una pensión compensatoria del cónyuge o anualidades por alimentos.

Si te interesa, puedes consultar los manuales prácticos y de ayuda a la presentación de declaraciones disponibles en la web de la Agencia Tributaria aquí.

¿Necesitas información, asesoramiento o ayuda para realizar tu declaración de renta?

¿Quieres más información? Puedes leer entradas anteriores sobre el impuesto sobre la renta de las personas físicas (IRPF) aquí pero sobre todo no lo dudes y ponte en contacto con Moya&Emery rellenando el formulario de contacto a continuación ante cualquier duda o necesidad al respecto.

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El Supremo clarifica las reglas de la residencia fiscal en el IRPF en la STS 2735/2023

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