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V0103-14 ·20 January 2014 ·consulta-vinculante Medium impact
Tax

IRPF non-declaration threshold drops to €11,200 if second payer's income exceeds €1,500 annually

A Spanish resident asks whether a UK pension makes them a second payer for tax declaration. The DGT explains that the exemption threshold depends on whether the total income from other payers exceeds €1,500 per year.

In 6 key points

How it affects those involved

Residents with second pensions from the UK may no longer be exempt from IRPF declaration if total income from other payers exceeds €1,500 annually.

Lifecycle

2014-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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