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V0469-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if other payers' income totals below 1,500 euros annually

A Spanish tax resident asks whether they must file their tax return receiving a Social Security pension and a Swiss retirement pension. The DGT responds that no declaration is required if the total amount from other payers does not exceed 1,500 euros per year.

In 6 key points

How it affects those involved

Taxpayers receiving multiple pensions may avoid filing their annual tax return if the combined income from other sources remains below 1,500 euros.

Lifecycle

2015-02-06PublishedPublished 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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