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V0604-19 ·21 March 2019 ·consulta-vinculante Medium impact
Tax

Spanish residents must declare worldwide income, including foreign pensions, if exceeding LIRPF article 96 thresholds

A Spanish resident asks whether they must declare a Danish pension of 35,868 euros. The DGT responds that, as a resident, they are subject to taxation on worldwide income and must file the declaration upon exceeding the income thresholds.

In 6 key points

Lifecycle

2019-03-21PublishedPublished 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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