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V0478-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

No obligation to declare IRPF if second pension below 1,500 euros

A person receiving a national and a foreign pension asks whether they must file a tax return. The DGT states that no declaration is required as the total of the second pension does not exceed the 1,500 euro threshold.

In 5 key points

How it affects those involved

Individuals receiving two pensions, where the second is below 1,500 euros, are not required to file a tax return.

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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