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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A taxpayer with pensions from Germany and Spanish Social Security asks whether they must file their IRPF return. The tax authority determines that they must file because the work income threshold drops to €12,000 when the payer is not required to withhold.
Taxpayers receiving pensions from non-EU countries or from social security systems without retention obligations must declare their income if it exceeds the applicable threshold.
The tax team reviews your specific situation.
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